Study On The Problems And Countermeasures Of Implementing Comprehensive Budget In State-owned Enterprises

In the modern and increasingly competitive enterprise,enterprises must ensure that they can obtain sufficient profits,and the operational efficiency within the organization must adapt to the rapidly changing external environment in order to be eliminated by the market.In order to improve the operational efficiency of enterprises,based on the strategy of enterprise strategic management,enterprise managers use a variety of advanced technologies and methods to plan and control the behavior of enterprises.At present,more and more enterprise managers introduce comprehensive budget management techniques and methods to optimize the internal operation system of the enterprise,and use the comprehensive budget to control and plan the economic activities of the enterprise to achieve the purpose of improving the operational efficiency of the enterprise.Compared with private enterprises,China's state-owned enterprises have many problems in enterprise management,such as backward management thinking.Therefore,the need for state-owned enterprises to change the management model of enterprises is more urgent.Although the application of comprehensive budget management in China has been for decades,there is still no complete enterprise comprehensive budget management system in state-owned enterprises.This paper mainly uses the methods of literature analysis and case analysis to study the current situation of comprehensive budget management of Guangzhou Metro Design and Research Institute Co.,Ltd.,and analyze the problems existing in the overall budget management of Guangzhou Metro Design and Research Institute Co.,Ltd.,including the organizational structure.The problems in the preparation process,the specific implementation problems and the performance appraisal issues,combined with the theory of comprehensive budget management and the research status at home and abroad,put forward suggestions for improving the overall budget management of Guangzhou Metro Design and Research Institute Co.,Ltd.: organizational structure A special comprehensive budget management department should be established,an internal budget management committee should be established,and a comprehensive budget management system should be established.The publicity mechanism of budget management personnel should be established in the preparation process,the responsible departments of all aspects of budget management should be clarified,and all aspects of the budget should be clearly defined.Key points for preparation;optimization of budget execution system,optimization of budget analysis and feedback system for specific implementation;performance appraisal system should be improved in performance appraisal.