Research On Overall Budget Management

After the joint-stock reform and listing.G securities company budget management attention.get a good promotion and development of its management thinking also been recognized to a certain extent.but with the overall budget management mode there is a gap.There are still many problems in the overall budget management.the main problem is the company’s senior managers still lack the understanding of the budget.the budget still remain in the program level more than a mere formality:G securities firm budget management system is not perfect.responsibilities are not clear the need to integrate:adoption is based on the profit for the start of budget management model that focuses on profit disadvantage asset-light.so that the quality of a significant decline in the budget:budgeting method content and too simple.affecting the overall effect of budget management:the company’s budget in terms of weak monitoring,analysis of more weak and can not find out the reasons of budget variances.the budget can not be dynamically prepared;the company adjusted budget evaluation system is not perfect, so that all employees of the comprehensive budget management lack of initiative. creativity,enthusiasm,resulting in a very low degree of attention on the budget staff.and even emotional resistance; no controls take full advantage of IT platform, or the use of tabular reporting.manual monitoring, control budgets.analysis low capacity. These problems are seriously affecting the quality and efficiency of the overall budget management.should take active measures to address these problems. First.it should establish and improve a comprehensive budget management system.establish a strategic goal-oriented budget target system;budget management organization system administration sequence mode can not meet the needs of the present stage management objectives and hence budget management organization system to adjust the formation of a professional management sequence,set up a comprehensive budget management committee and the overall budget management office.responsible for daily decisions and daily management of the overall budget. Second,strengthen the construction of a comprehensive budget management and control system, relying on the UF NC system of budget management module.capable of the full range of control of the company’s budget.the approval authority to establish a more rational system, strengtheningControl costs and capital expenditures. Finally,to improve the overall budget management system.establish a comprehensive budgeting system,taking "top to bottom" in the budgeting process; institutional system to improve the overall budget.the development budget management system. In addition.make the smooth conduct of the overall budget management should have the following safeguards:improve budget management ideas of employees, so that employees can participate in the entire process of the budget in an effort to lay a good foundation for the comprehensive development of the budget,staff training awareness of the overall concept of budget management;the establishment of key management positions.budget control and early warning;to develop a comprehensive budget analysis evaluation mechanism.establish a comprehensive evaluation system budget analysis, timely analysis of the reasons for the differences in the budget.make reasonable adjustments.