Research On The Optimization Of The Overall Budget System Based On The Strategy

With a series of relevant insurance tax preferential policies issued by the state council,China’s insurance industry entered a golden age of rapid growth.At the same time, huge opportunities have increased the number of participants in the insurance market, and the insurance industry is full of opportunities and challenges.Comprehensive budget management, as a kind of comprehensive management mode, has obvious effect on improving the level of internal control and enhancing the competitiveness of the market.Therefore, at present, all major insurance companies in China have adopted the comprehensive budget management mode, and they have been promoted by companies at all levels and achieved remarkable results.But should also be noted that the comprehensive budget management in different between companies, between different levels of the same company, the effect of the play is a big difference, as much as possible, how to give play to the role of comprehensive budget management, is worth us to explore and research.This article mainly YDTH property insurance company of H company comprehensive budget management as the research object, adopt the method of literature research, case analysis, investigation method and so on, through the questionnaire survey and interview employees, analyzing data, explores the problems existing in the enterprise budget management and cause, and puts forward improvement opinion.Case study results show that H company’s budget management budget and strategic disjointed, exist improper performance evaluation mechanism imperfect monitoring and control system, and many other problems.The main reason lies in the lack of management philosophy, the lack of ability and energy of budget managers, and the lack of attention from other employees to the budget.Therefore, H company management need to enhance the budget management concept, encourage participation, absorbing advanced budget management mode concept, both at home and abroad to learn from the industry enterprise budget model, good strategic oriented, pay attention to the budget goal establishment, optimization of the budget system framework, budget guarantee, etc.So,for the general enterprise comprehensive budget management work, first of all should be set up under the strategic guidance comprehensive budget management concept, secondly to comprehensive budget formulation, execution, feedback and other links to keep proper supervision and control, the enterprise shall do a good job to promote related security management work orderly.The main contribution of this paper from the multiple perspectives to the defects of H company budget mode is studied, and combined with relevant theory of budget management of H company provides advice, optimization of H company budget mode has a reference value.The study can also help other companies in the industry to optimize their own budget model and improve the overall budget management effectiveness.