The Research On The Comprehensive Budget Management Of YQ Postal Office

The comprehensive budget management is an important method of the modern enterprise internal control. Through the budget establishment, the execution, the control and the examination, the enterprise may effectively arrange resources. The comprehensive budget play the very important role to achieves the strategic objective.In order to strengthen internal control, optimize resources disposition, increase economic profit, YQ postal office according to the higher order, starts to implement the comprehensive budget management. The comprehensive budget has the certain achievement, but has not achieved the anticipated goal by far. In the all budget management process, the budget goal which the enterprise determined and the enterprise long-term developmental strategy come apart, the budget examination and evaluation system cannot play the effective drive role, the comprehensive budget become a mere formality gradually.In order to solve the questions of the enterprise in the comprehensive budget management process, this article makes the analysis of YQ postal office actual situation, and makes an attempt at operating the comprehensive budget management under the guidance of the strategy, and propose the concrete measure. When the budget goal is determined, the enterprise can integrate the enterprise long-term developmental strategy with the concrete budget goal by using the balanced Scorecard, meanwhile by the budget goal the enterprise may select the suitable key performance indicators. Its may lay the foundation for the budget execution, control, examination and evaluation, and display fully the function of the comprehensive budget management.The postal office which is selected by this article belongs to the operation level of the postal enterprise of the comprehensive budget management. The content which this article studies has certain guiding sense to the comprehensive budget management practice of other postal enterprises.