Research On HH Company 's Overall Budget Management Optimization

For enterprises, the comprehensive budget management is a key way to promote the realization of the strategic policy, optimize the management mechanism, from the theoretical development to date, has been continuously mature and perfect, and in the enterprise management practice in the process of application, get a good result and effect.HH company is a state-owned holding company, which belongs to the Shanxi SASAC holding company, HH group. In the development and operation of the company, has implemented the budget management. However, the objective requirements of the comprehensive budget management are still far away, and there are still some problems in the process of practice. Such as HH company’s organization is not perfect, the preparation of the budget is relatively simple, the lack of strong budget control and implementation of the base, the relevant assessment system is not enough, and so on.In this paper, we analyze the implementation of some specific problems in the process of implementing the budget management of HH company, explore the reasons, combined with the current situation of enterprise development, and strive to build a set of enterprises to meet the requirements of development and objective reality and have a strong operability of the comprehensive budget management system. In this part of the paper, we propose the organization system of the continuous improvement of the budget management, the development of multiple budget management plan and method, strengthen the control and implementation of budget management, establish a scientific and comprehensive budget management assessment criteria and system. Through the analysis and research of this article, we can promote the enterprise to improve its established strategy.From the content structure, this paper mainly includes three parts:The first two chapters of the first part of this article focuses on the background and significance of this paper to elaborate. This part also by theoretical analysis of the overall budget management, combing research ideas and methods described herein. The second part is the third chapter, the paper introduces the basic situation and management features, and analyzes the current situation of enterprise comprehensive budget management. The third part includes fourth and fifth chapters. The first chapter analyzes the importance of enterprise construction overall budget management, and according to the actual situation of the enterprise, from the four aspects of organization structure, preparation, implementation control and evaluation system, establish a sound system of comprehensive budget management. And then put forward the safeguard measures. Finally, the summary and Prospect of this paper is summarized, and the shortcomings of this paper are summarized.