Research On The Improvement Of Evaluation System In The Overall Budget Of Enterprises

The comprehensive budget management as a method of internal controls management in companies is used in modern company management. The comprehensive budget management under the guidance of the company strategic goal, through budgeting plan, performance, control, appraisal, encouragement and a series of activities, improving company management and operating efficiency roundly. The budgeting appraisal as a part of the comprehensive budget management, it is not only the summary of budgeting management circulation in this time, but also the outset of the comprehensive budget management in the next time. Through by the feedback and corresponding control for the information of performance evaluation, it will be find and correct the deviation of actual performance and budgeting at any time. If the control of operating management is not based by the budgeting, the budgeting will become formalistic and lose control force. Therefore a set of scientific and reasonable budgeting appraisal mechanism is very important for consummate the comprehensive budget management of companies.Company A is operating by lead and zinc industry mainly, it also operating by geological prospecting, mining, beneficiation, metallurgy, chemical industry, future processing, trade and scientific research. Following the company management is more normative day by day; Company A implemented the comprehensive budget management in 2009 to increase the company profit. Through the development of the company, the comprehensive budget management is more impeccable. However the budgeting appraisal of Company A is not perfect, the budgeting appraisal is hard to get the desired effect, it makes the comprehensive budget management is not normal working. Based the information and data for Company A and used the Chinese and foreign literature and researches for reference, the paper analyzing the current situation of the budgeting appraisal in Company A and finding out the problems of its budgeting appraisal system. Combing the company strategic and physical truth, the paper putting forward the optimized suggestion for evaluation indicators, evaluation objects, processing controls, relevant incentive form. The paper also designs the budgeting appraisal target for primary responsible person combining the balanced score card.The aim of this paper is putting forward the reasonable, all-sided, integrated and effective measures of optimizing the budgeting appraisal for its insufficient; the paper has referential meaning for improving the comprehensive budget management of companies. Meanwhile the writer hopes the paper is referential for improving the appraisal processing in the comprehensive budget management for the other similar companies and making the paper has some practical significance.