Study On The Strategy-oriented Comprehensive Budget Management

In recent years,with the further deepening of market-oriented reform and the increasingly fierce market competition,enterprises urgently need to enhance their development capabilities by improving the level of governance.Among them,comprehensive budget management is an important tool of enterprise management.Under the strong promotion of relevant national policies,large and medium-sized state-owned enterprises took the lead in implementing the budget management system,in order to integrate resources,coordinate production and operation activities,achieve effective monitoring and assessment,and enhance core competitiveness.Among them,Company A,as a state-owned enterprise with a long history and mature management,used budget management as an effective means to strengthen internal control and reduce cost and increase efficiency.However,in the actual process of operation,many problems such as the separation of budget objectives from strategy,single assessment index,budget slack and so on,have seriously affected the effectiveness of A company's comprehensive budget management.In view of this,it is urgent to build a "new" comprehensive budget management model that meets the needs of enterprise strategic development.In this paper,combined with the development process and research status of comprehensive budget management theory at home and abroad,using the analytic hierarchy process and fuzzy comprehensive evaluation method to analyze and evaluate company A's comprehensive budget management process,budget system,organization,budget environment,enterprise strategy and culture,information communication and so on.It was found that Company A's current basic environment for comprehensive budget management is relatively standardized.However,there are some problems such as the disconnection between the budget goal and the company strategy,the budget preparation method is not scientific,the budget assessment index is single and the assessment result is a mere formality,which leads to the effect of comprehensive budget management in the actual implementation process is not satisfactory.In order to solve these problems,this paper introduces comprehensive budget management based on strategy for company A,uses balanced scorecard to connect enterprise strategy and budget goals,combines the characteristics of petrochemical industry,synthesizes financial and non-financial indicators,builds a relatively perfect budget goal and evaluation system,and optimizes the budget preparation method,budget implementation,budget regulation,budget analysis and evaluation system,and puts forward safeguard measures.In order to help company A solve the problems existing in the current budget management process,and provide some reference for other petrochemical enterprises in the same industry.