Study On The Application Of Comprehensive Budget Mangement Based On Balanced Scorecard

As China 's financial industry opening up gradually deepened,as the main body of China's financial industry-commercial banks in financial activities play an increasingly important role.However,because China's financial market has not yet fully developed and matured,the commercial banks of our country are still in a weaker position than the outstanding foreign commercial banks in terms of profitability and asset scale.Since the beginning of 2006,China's financial industry to implement a comprehensive opening to the outside world,banks in the financial industry competition with each other incentives,in addition,according to developed countries and China more than 10 years of budget management experience shows that if the enterprise if the budget management improper,Waste of resources,but also hinder the enterprises to improve competitiveness and reduce operating efficiency.Therefore,it is very important to make an objective and scientific evaluation of the financial management of China's financial industry,especially the major commercial banks.The Balanced Scorecard,which is the most widely used and the best way to reflect the budget management of commercial banks,divides the strategic objectives into four parts:customer,internal process,finance,learning and growth.In this paper,the China Merchants Bank,Shenzhen City,Guangdong Province,shenzhen Branch of the object of study,the use of Balanced Scorecard as the starting point and focus of research,and through the shenzhen branch of the field survey results and traditional Balanced Scorecard four methods of assessment results This paper analyzes the feasibility of the implementation of Balanced Scorecard in China Merchants Bank and tries to draw up the Balanced Scorecard of China Merchants Bank by using the empirical analysis results.In addition,this paper uses the Analytic Hierarchy Process(AHP)to decompose the overall budget management based on the strategy and make use of the uniqueness of the comprehensive budget management to choose the input and output indicators of the management system,build a comprehensive budget management model in line with China Merchants Bank,Management into a comprehensivebudget management model.Finally,according to the possible problems and obstacles in the actual application process of China Merchants Bank shenzhen branch,the paper puts forward the pertinent suggestion policy to achieve the strategic goal of realizing the overall budget management of shenzhen branch and give full play to the potential competitiveness of shenzhen branch.