Based On The Integration Of Cities And Counties In The Comprehensive Budget Management Research

Preparedness leads to success,unpreparedness leads to failure.With the development of economic globalization,the modern enterprise management,especially the financial management of the enterprise is focused on the overall budget management.The overall budget management uses the budget to realize the rational distribution,effective assessment and strict control of production and operation resources among the units and departments,so as to organize and coordinate the production and business activities effectively,to achieve the goal of achieving the objectives of the enterprise.Overall budget management has become an important aspect of the internal management of the enterprise which can not be ignored,it has a positive impact on the far-reaching development of the modern enterprises,and plays a more and more important role in the internal control of enterprises.In recent years,with the gradual deepening of the reform of the power system,the internal management reform of the power industry is gradually accelerating.The overall budget management plays an important role in enhancing the overall operation capability of the company,the operation and management ability of the enterprise is improved,the effect of the financial supervision and control come out,to achieve a win-win situation of the economic and social benefits.Since 2014,the power industry carries out rural power transfer,the separation of companies from collective enterprise companies and other changes in property rights in the country.After the county companies being managed by the city company,the budget management of the county companies in the city becomes more difficult due to management and operating differences.There is a big difference of the budget management system and process between the city company and the county company,which leads to a series of problems such as the budget management process is not closed,the budget implementation is weak,the assessment and control means is imperfect.In this paper,take JN power supply company as an example,carries out a research following the idea of proposing the problem,analyzing the problem and solving the problem.This paper analyzes the problems existing in the current budget management work,and take some measures to optimizes the "comprehensive budget management of city and county integration" mode.In the process of budget preparation,it is guided by the problem,optimize the integration of city and county budget preparation process and refine the budget decomposition.In every aspect of the budget implementation and control,being oriented by of service,perfect the system guarantee of the city and county integrated budget management;being oriented by innovation,go deep into the system applications to enhance the efficiency of control and information quality.In the budget supervision and evaluation process,being oriented by the performance,improve the the constraint incentive system adapted to the city and county integrated budget management model,make efforts to improve the overall budget management level of JN power supply company.This paper focuses on the intensive,synergistic,and lean financial management requirements of JN power supply company,and combines the comprehensive budget management theory knowledge with JN power supply company's budget management practice to realize the step-by-step control,seamless connection and full coverage of the budget management of city and county company,to achieve a comprehensive budget management of the city and county integration,through the combined effect of city and county integration,strengthen the budget control efforts to achieve the company's strategic objectives and corporate vision.