Research On The Improvement Path Of Budget Performance Management Of BJ New Energy Automobile Company

Since the application and success of Western companies since the 1920 s,budget management has grown rapidly as a business management tool and has been rapidly applied to a wider range.Budget management has been gradually developed from the original planning management tool to coordinate production to become a comprehensive management tool for enterprises with control,assessment and evaluation.However,from the practical experience at home and abroad,due to the expansion of production scale,the separation of enterprise ownership and management rights,professional managers and business operations are mainly due to information asymmetry,incentives for incompatibility caused by low operating efficiency,The budget performance management work needs to be further improved.The report of the Nineteenth Party Congress pointed out that it is necessary to “establish a comprehensive,transparent,scientific,and constrained budget system,and fully implement performance management.” It can be seen that in the future,both the government supervision and the business operation must increase the level of budget performance management.Specifically,this article takes BJ New Energy Automobile Company as the research subject,and extracts the outline of the questionnaire by reading the domestic and international budget related literature and combining the author’s years of budget management experience,comprehensive principal-agent theory,corporate governance theory and budget game theory: From the four aspects of budget organization environment,budget preparation process,budget execution process and budget assessment,the problems in the process of enterprise budget management are investigated.Finally,through the statistical analysis of the survey and the analysis of the interview results,the main problems in the budget performance management were clarified.The research shows that the key to how to effectively improve the company’s budget performance management ability is to first establish a scientific and rational enterprise budget performance management organization according to the business model of the enterprise,strengthen the budget preparation process,reduce budget slack,and improve budget execution monitoring capability.At the same time,a comprehensive budget evaluation index system and incentive mechanism will be set up to achieve comprehensive business coverage of the company,so as to improve the company’s budget performance management level as a whole.