Based On The Financial Control System Of The Comprehensive Budget Management Of Enterprise Take PZ Company For Example

In the enterprise financial control system, the financial budget management and financial control is an integral part, but in the real work, the enterprise managers in isolation, considering the financial budget management and financial control in the design and implementation, ignored the overall grasp the financial control and financial budget management synergy, not to make the effective institutional arrangement and the implementation of effective control, and caused the lax financial control, financial budget management become a mere formality, causing the enterprise some risk.Along with market competition is more and more intense, enterprise management is more and more uncertain, business risks and complex degree increase, the enterprise how to strengthen financial control in the changeable environment for enterprises in market competition plays an important role in the victory and through the financial budget management to strengthen internal control is the enterprise to strengthen internal control, for the steady development of the enterprise has the very vital significance.Based on the COSO internal control framework of whole model theory, the modern enterprise management theory and principal-agent theory, and the financial control goal, content, subject, object, characteristics, implementation methods and procedures for the system analysis, thought the scientific budget management system, financial control methods and strategies can be more perfect, both effective coordination, to promote enterprise internal control application level.This paper analyzes the situation of the financial control of PZ company, research the problems that arise under the COSO framework theory of PZ company present situation has carried on the system analysis, analysis of the company's control environment, risk assessment, control activities, information and communication, supervision and five elements is analyzed; on this basis, the comprehensive budget management in the company on the key link of financial control mode, to carry on the supervision and control, respectively from the system control link, link of capital control, capital control links, financial personnel control links, target control links, as well as the six parts subsidiary control system, system builds a comprehensive budget management mode of enterprise financial control; Finally from the organization's security, information security and audit supervision security three aspects to ensure that the overall budget management mode of enterprise financial control implement smoothly, make the enterprise all aspects in accordance with the specification of financial budget management system standard and orderly development.