A Case Study Of A Company's Comprehensive Budget Examination

Comprehensive budget management as a modern enterprise an important management tool,has been more and more enterprises applied. At present, many large and medium-sized enterprises in China will introduce comprehensive budget management into enterprise management. As a large-scale aviation manufacturing enterprise in China, Company A will also apply the comprehensive budget management to enterprise management, but in the actual operation, the comprehensive budget assessment There are many problems in the system, so that the role of the budget assessment has not been effectively played, the incentive effect is very limited, A company budget management in the form.This paper focuses on the problems of A company budget assessment and the improvement measures for A large state-owned enterprise A company as the research object. First of all,it introduces the method of formulating the comprehensive budget of Company A. Secondly, it points out the significance of comprehensive budget assessment and makes reasonable budget evaluation index to ensure that the overall strategic index of the enterprise is decomposed and implemented. If the budget index is unreasonable and the assessment method is unscientific, Subordinate units taking into account the economic interests of the sector, will use the upper and lower information asymmetry, to conceal the real financial data,etc., virtual financial indicators to achieve the desired objectives of the sector, a comprehensive budget assessment can be said to achieve the implementation of the budget indicators Favorable protection. In this paper, we use the combination of theory and practice,empirical analysis and the actual situation of enterprises combined research methods. In the course of the study, the author reviews, collects and analyzes the various literatures related to the comprehensive budget management, budget assessment and so on. Through the induction and conclusion, the author obtains the new argument, finds the problem from different perspectives, puts forward the new viewpoint through the problem, Thus forming a new understanding. Through this way to reveal the current focus of the current business problems.The author also analyzes the situation of the comprehensive budget management of A company in order to further discover the existing problems and find the root of the problem.Finally, on the basis of the analysis, the author puts forward the feasibility of the work according to his own work experience. Comments and suggestions. In the course of writing,the theory is connected with practice,through the analysis of specific cases of A company,interviews with relevant financial management, production and other technical and management personnel, get a lot of real data and internal materials, fully understand the enterprise to implement a comprehensive budget Management process and system, to find out the problems in practice, and to analyze the problems one by one and put forward specific countermeasures and suggestions. The main research methods include: literature research, empirical analysis,case study.Finally, the paper puts forward their own views and solutions to the problems encountered in the actual budget assessment process of Company A. Through the continuous improvement of the budget assessment system,the enterprise strategic objectives implemented,so that the budget assessment system to play the greatest role,so as to achieve the purpose of optimizing enterprise management.