Improved Comprehensive Budget Management Based On The Balanced Scorecard Of Hunan Vanguard Group Co.Ltd.

The comprehensive budgeting management is not only a key tools widely used in modern enterprise for operation and control,but also a common tools in state-owned enterprise. However, in practice, there are some problems in the comprehensive budgeting, such as the guidance quality of strategy is not good, it is disconnected from operation service, only paying attention to financial index, ignoring the non-financial index, and so on, that leads to t he comprehensive budgeting which is not becoming an efficient tools of the allocation of strategic resources, the veracity and scientificity of budget index is not high and other problems, for example, the budget management cannot fall to the ground. The balanced score card is newly performance management system which will be introduced to the system from the four angle of finance, client, interior operation, learning and growth, will put the strategy into practice of measurement index and target value. The system focused on financial index at the same time, also pays attention to the influence of non-financial factors, and guarantees the execution of the enterprise strategy effectively, is one of the most effective tools of the enterprise to strengthen strategic control, and allocate the resources efficiently.The purpose of this paper is to improve the comprehensive budget management system of Vanguard Co; Ltd. Will introduce the balanced score card to the comprehensive budget management, build comprehens ive budget management system of Vanguard Co; Ltd on the bases of balanced score card, mix the strategy of control system and comprehensive budget management system together, and execute full aspects, multi-dimensional management control from the four dim ensions of finance, client, interior operation, learning and growth which will put the enterprise strategy into practice, in last, realize the strategic target to combine the business plan and the budget target, make the enterprise of each department head towards a common direction of working.Based on the theory of comprehensive budgeting and the study of balanced score card, this Paper makes a careful analysis of the original budget management organization and flow of Vanguard and management process. In comparison with the physical running effect, it not only points out the problems in the former budget management, such as the guidance of strategy, process management and control, index design,outcome evaluation, but also point out it is difficult for t he former system to turn the strategic target into the operation targets and budget target. In order to make the allocation of strategic resources, raise efficiency of budget management, strengthen the performance evaluation and set up an improvement frame of Vanguard comprehensive budgeting, Balanced score card is introduced to the comprehensive budgeting. And optimization of the budgeting, analysis and control, evaluation and incentive flow one by one, redesign the budgeting and execution, analysis and control, evaluation and incentive flow, and forecasts the operation effect of Vanguard comprehensive budgeting system which is based on the balanced score card. What's more, it points out and explains the matters which need paying attention to in execution of the comprehensive budgeting system.