Study On The Performance-appraising System Of Comprehensive Budget Management In The Fourth Gas Production Plant Of C Oilfield Company

Along with company expansion and intensified competition, the modern businessmanagement has been pushed beyond the traditional boundary of management and counts thecompany as an entirety so that the company internal management will be guided understrategic goals and implemented with emphasis on the integration of business plan,organization and control. Therefore in terms of modern business management, thecoordination among various departments becomes increasingly important, and comprehensivebudget management is a scientific and standardized way to coordinate. As a mature andeffective internal control tool in company management, comprehensive budget management issuccessful in optimization and integration for company business flow, information flow, cashflow and human resources flow, and proves to be importantly effective in controlling strategicplan, company routines, decentralizing management risk and optimizing resources allocation.This paper inspected and verified budget enforcement and management in the FourthGas Production Plant of C Oilfield Company via a series of standards, indexes, proceduresand methods. Based on the current period budget management performance, companyconducted rewards and punishments and sought suggestions and advices in accordance withthe comprehensive evaluation. First, the study reviewed related studies from China andoverseas and summarized the history and progress of domestic and foreign research theoriesand introduced the implementation of China’s overall budget management reforms, whichfocused on the definition and analysis of two important concepts of comprehensive budgetmanagement and performance evaluation. In terms of evaluation index system in this topic,this paper consulted to the mature general index in the performance evaluation index systemin aspects of accessibility, comparativity of statistics indexes and the comprehensive budgetmanagement characteristics, revised with expert advice, the final design included9criterialayer indexes and31factor index of the evaluation index system, using the comprehensiveevaluation score was conducted via fuzzy comprehensive evaluation model. The empiricalanalysis proves the feasibility and rationality of the results in this paper, and measures forcomprehensive budget management improvement were put in the last part. According to the guiding idea, this paper focused on the study on the performanceevaluation of comprehensive budget management, which was a tremendous difference fromthe traditional study of the implementation of the comprehensive budget management reform.This paper has built a comprehensive budget management system for the Fourth GasProduction Plant of C Oilfield Company, the system could evaluate the whole process of thecomprehensive budget management performance, and fuzzy comprehensive evaluationmethod and analytic hierarchy process were adopted to construct the performance evaluationindex, providing different reference basis for the enterprises to carry out the performanceevaluation of comprehensive budget management.