Research On Optimization Of GJ Company's Comprehensive Budget Management Based On Performance Evaluation

The knowledge economy and the information age have put forward higher require ments for enterprise management.Enterprises need not only modern information manag ement methods,but also advanced management methods."Everything is preliminarily e stablished,no premature obsolescence" is adopted.Comprehensive budget management is an advanced management method.Based on strategy,it plans and predicts the busin ess activities of the enterprise,and realizes the allocation of resources and the control of various time points and business points.After years of development,comprehensiv e budget management has continuously adapted to different business models,and has developed a unique light in more and more enterprises.High-quality talents are of great significance to help enterprises achieve their busi ness goals.With the increasingly fierce competition of human resources,the applicatio n of performance appraisal in state-owned enterprises has been paid more and more at tention.However,in the implementation of performance appraisal,problems such as th e lack of comprehensive budget management,inadequate budget mechanism,and unrea sonable index settings led to poor quality of the basic data,which severely affected th e fairness of performance appraisal.With the vigorous development of the highway construction business,its auxiliary facility highway service area has also entered people's vision,and has gradually deve loped into an emerging industry.The operating mode,operating results,and developme nt prospects of expressway service areas have received increasing attention.Although p eople have begun to pay attention to the actual effects of comprehensive budget mana gement implemented by expressway service area operating companies from different pe rspectives,so far no comprehensive comprehensive budget management ideas and meth ods have been developed.How to use the comprehensive budget management to prom ote innovative operation is a major issue that expressway service area operating companies need to face and need to solve urgently.GJ Expressway Service Area Management Company(hereinafter referred to as GJ Company)is a state-owned enterprise specializing in service area management.This p aper studies GJ's comprehensive budget management from the perspective of performan ce appraisal.Using literature research,survey research,and case analysis,combined wi th the operating characteristics of GJ's self-operated service area,it is found that in th e implementation of comprehensive budget management,such as budget preparation Iss ues such as incompleteness,lack of dynamic monitoring of budget execution,inadequa te cost control,and application of budget indicators need to be strengthened.Based on these issues,from the perspective of performance appraisal,reflect on the issues and propose specific solutions to optimize GJ's comprehensive budget management.The opt imization focus is to include public service expenditures in the budget,optimize the i mplementation of budget preparation and control,and link budget indicators with perfo rmance evaluation.Finally,the safeguard measures for comprehensive budget managem ent are put forward,so as to give full play to the role of comprehensive budget mana gement in supporting business innovation.