Study On The Improvement Of Z Company's Comprehensive Budget Management System

With the continuous development of modern enterprises,as the "bridge" between enterprisestrategy and management,the importance of comprehensive budget management for enterprise financial management has become increasingly prominent,and has been widely used and promoted.It has become an effective grasp to promote the upgrading of enterprise financial management.However,the application effect of enterprise to comprehensive budget management is different,which often makes comprehensive budget management fail to play its due leading role and control effect,so it has certain research significance for the improvement of comprehensive budget management system.This paper chooses Z Company,a subsidiary company of State Grid Jibei Electric Power Co.,Ltd..Through combing and analyzing the current situation and problems of Z Company's comprehensive budget management system,and using management tools such as balanced scorecard and value chain,it puts forward some suggestions for improving Z Company's comprehensive budget management system.Firstly,this paper explains the background and significance of the research,the content and ideas of the research,summarizes the relevant literature at home and abroad,and determines the research methods and technical routes.This paper introduces the related concepts of comprehensive budget management,and expounds the theoretical basis of research and error.Secondly,it introduces the basic situation of Z company,and focuses on the operation status of the comprehensive budget management system.It points out the problems existing in the current comprehensive budget management system of the company,such as incomplete organizational structure,disjointed enterprise budget and strategy,inadequate implementation tracking,lack of evaluation system and incentive measures.To solve the problem of budget management,this paper puts forward some suggestions for the improvement of Z company's comprehensive budget management system.First,improves the organizational system of the comprehensive budget management system;second,clarifies the decomposition method of Z company's budget preparation objectives,and improves Z company's budget preparation model;third,improves the control measures of budget implementation;fourth,establishes Z company's budget evaluation index,fifth,provide diversified incentives for Z company's budget management.Finally,it provides safeguard measures for the improvement of Z company's comprehensive budget management system,and ensures the orderly development of Z company's comprehensive budget management by enhancing the awareness of full participation,providing system guarantee and information system guarantee.The research results of this paper are of great significance for Z company to improve its financial management by improving the comprehensive budget management system,and also have certain reference value for other enterprises to implement the comprehensive budget management.