Research On The Budget Evaluation Of Changqing Oil Field Transportation Division Based On Balanced Scorecard

The lack of integrity of the China's current demand side,the supply side of the structural contradictions highlighted,economic growth in the new normal fluctuations in the slowdown,enterprises in deepening reform,strengthening management,and enhance the transformation of the mode of the great opportunities of profitability.The budget evaluation,as an important link between the comprehensive budget management system,is not only associated with the enterprise achieve business objectives,guarantee the effective implementation of enterprise budget management,examine the actual effect of budget preparation and execution,may provide for the sustainable operation of enterprises,development and growth,has the dual role of budget adjustment and motivate employees.Strengthen and optimize the budget evaluation index system is an important measure to promote the fine management and quality and efficiency of modern enterprises,but also the inevitable trend of social progress and economic development.This paper focuses on the construction of the budget evaluation index system,and takes the Oil transportation division of Changqing oil field as a case study.The first theory of budget evaluation and balanced scorecard to sort out the reference research results at home and abroad in this aspect,contact oil at the current production and operation of internal and external environment,facing the challenges encountered in all contradictions,rigid cost growth and the demands of employees on multiple,transportation department budget evaluation are analyzed,too the present system lag,no incentive effect etc..Then,using the Balanced Scorecard theory,combined with the specific content of the budget assessment,constructed for Changqing oilfield oil at the "three dimension" budget evaluation index system,AHP and expert scoring method to design the weight of the key indicators,and then designs the evaluation criteria and scoring rules,provide a strong guarantee and budget implementation to achieve budget targets for Changqing oilfield oil at promoting.Finally,the relevant data of the Oil transportation division in 2016 was put into practice in the budget evaluation index system based on the balanced scorecard,through the analysis of effect of budget slack problem exists,need constant revision index,improve the relevantsystem construction and the feasibility of the proposed incentive mechanism.Confirmed the budget evaluation and the Balanced Scorecard to combine research,build the Balanced Scorecard Based on budget evaluation system,and accordingly the budget evaluation,have an important role to the comprehensive budget management of the play,also have a better allocation of resources for enterprises and achieve strategic goals.