Comprehensive Budget Management Of Y General Aviation Company

Comprehensive budget management is an important method of modern enterprise management.Now,in the new situation of the state owned assets supervision,administration of the Ministry of Finance to promote the new requirements of the management accounting,corporate restructuring,the company established the background of the development of new targets,the company's budget management and control capabilities put forward new demands.Study of airlines budget management at home are less.Therefore,on the basis of the related theory of comprehensive budget management,this article combines Y company actual characteristic and the comprehensive budget management status quo of Y company to discover implementation problems existing in the process of budget management from the two perspectives of agency theory and motivation theory.In this paper,we put forward the improvement suggestions and specific solutions for specific problems.This article is divided into five chapters: the first chapter is the introduction.The first chapter introduces the background of the topic,the research significance,the collection process and method of the case and the related data and the overall framework of the paper,which shows the research ideas and content of the paper.The second chapter: literature review and related theories.Review the research situation of the comprehensive budget management at home and abroad,and pay close attention to the domestic and international research situation of airlines in the budget management.Based on the two perspectives of agency theory and motivation theory,this paper expounds the theoretical basis of budget management.The third chapter is the analysis of the basic situation and the budget management of Y company.First of all,it introduces the basic situation of Y company,including its main business content,organization,and the company's development strategic objectives and positioning.Secondly,the Y company's current budget management of the basic situation,including its budget organization system and the budget management process.Thirdly,analysis the budget management combined with agent theory,motivation theory and Y company,and focus on the company in the budget management role in governance,budgeting incentive and restraint mechanisms,the budget information disclosure and feedback,budget responsibility and performance appraisal implementation problems.The fourth chapter puts forward suggestions and measures.According to the different issues,put forward suggestion and improvement measures.The fifth chapter: conclusion and prospect.Summarize the full text and prospect the future budget management research.