The Master Budget Management Research Based On XX Power-Group Financial Company

Master budget management plays a very important role in modern enterprise management. At present, many of China’s large and medium-sized enterprises have implemented a Master budget management system, which has become an important tool of enterprise management. The Master budget management implementation, so that some enterprises have achieved success, but there are still a considerable number of enterprises has already set up a Master budget management system, but because of budget management is extensive, and the strategic target is separated from the implementation effect is not ideal. At present, the Master budget management research mainly focus on the industrial and commercial enterprises, research on Master budget management for the group finance company which is a special non bank institution, especially the budget research combined with strategic orientation, the refinement of the less.Explored the Master budget management in this group finance company from the field of non bank financial institutions relatively unaffected by attention to the. First of all, from the basic theory of Master budget management, introduces the background, research purpose and significance of the present research situation at home and abroad, and introduce the theory of strategy oriented budget theory and the refinement of budget management, and to implement the Master budget management in XX power finance company as a case, by combining theory with practice, in-depth analysis the Master budget management present situation, pointed out the existing extensive existence of budget management, budget and strategic planning "two skins" phenomenon, a plurality of link budget failed to effectively, the lack of fine control of the budget, the effectiveness of budget management and not really play in the analysis of the causes of such problems, based on the construction of Master budget management system of XX electric power finance company based on strategic guidance, XX electric power finance company for preliminary design of a based on the strategy oriented Master budget preparation program, further put forward the strategy oriented refinement of the Master budget management optimization strategy.This paper studies to non bank financial institutions, financial company as the research object, not only for the XX electric power finance company to implement good Master budget management, gradually change from extensive management to fine management, has important practical significance, but also further enrich the Master budget management theory, also has the certain model significance to other financial company the implementation of a Master budget management.