Budgeting Appraisal Research Based On BSC Of SX Radio And Television Network Company

Budget management in the distribution of enterprise resources and achieve strategic objectives plays a more and more important role, and the budget examination as like an important part of the budget management, provides powerful guarantee for the execution of the budget. Many enterprises in the process of implementation of the budget management for examination and assessment of heavy and light, even set up a budget examination, have appeared in the budget management is out of control and without incentive and become a mere formality.The BSC is a commonly used method of performance appraisal and evaluation, it comes from finance, customer, internal business, learning and growth four Angle for performance appraisal. The principles of balanced scorecard to build corresponding to radio and television enterprise organization structure, by the combination of financial indicators and non-financial indicators budget evaluation index system, to promote enterprise budget implementation, ensuring the budget goal, to better serve the enterprise strategic budget management is of great significance.This article first from the related theory of budget examination, in the aspects of the research results at home and abroad for reference, analyses the SX radio and television networks company budget for examination and assessment of the status quo, the second against the problems existing in the budget review each link company, combined with the company strategy and the specific situation, for the enterprise to make budget for examination and assessment system based on balanced scorecard, for the enterprise in the process of actual use the balanced scorecard to provide theory support for examination and assessment of the budget, and can provide certain reference for peer enterprises to implement budget evaluation. The effect of suggestions for improvement are introduced. In order to speed up the balanced scorecard for examination and assessment of the budget in the popularization and application of enterprise in our country, put forward reasonable Suggestions. The relevant conclusions are summarized in the paper, and the subsequent research is prospected.