With the development of economic globalization, China’s Telecommunications Enterprises will face to the challenges of international competition. Comparing with the developed Telecommunications Enterprises in the world, we should admit that China’s Telecommunications Enterprises still lack suitable competency . In addition, the Telecommunications industry is an important part of our national economy and it has many own characteristics. To realize comprehensive budget , we should consider the characteristics of Telecommunications Enterprises. This text is to study and analysis the problems with relevant basic theory, finding ways to develop the comprehensive budget management of Telecommunications Enterprises. The first chapter recollects the basic theory on the comprehensive budget management. The second chapter introduces the comprehensive budget management’s current status of Telecommunication Enterprises. The third chapter analysis the problems，including the problem of securing employee involvement and empowerment, the problem of budget ,the problem of execution and control of operations and the problem of capital expenditure.The chapter five brings forward the advices that how to ameliorate the comprehensive budget of Telecommunications Enterprises. Combining with the problems of budget, the thesis explores the budegetary compilation methods of Telecommunications Enterprises. Considering the competitive situation and culture of Telecommunications Enterprises, the thesis proposes that the tight control is the advisable of investment management, capital budget of Telecommunications Enterprises should implement rolling budget.
