Research On The Comprehensive Budget System Of Enterprise Based On The Stakeholder Theory

As an important management method essential for modern enterprises,comprehensive budget management has been widely implemented in large and medium-sized enterprises.It is worthy of recognition that the current comprehensive corporate budget management system has played an active role in resource allocation and decision support,but the problems exposed have also become apparent.In order to further promote the enrichment and improvement of China's enterprise comprehensive budget management system,this paper attempts to establish a comprehensive budget management system based on stakeholder theory,and innovate the existing comprehensive budget management system based on the performance prism model.The traditional enterprise comprehensive budget management system perspective is mostly based on the company's sales forecast.This evaluation system does not pay enough attention to the enterprise strategy and stakeholder requirements,which is not conducive to the long-term development of the enterprise and the full manifestation of its competitive advantage.Therefore,on the basis of reading literature of the enterprise budget management system and stakeholder theory,this paper builds an innovative budget system based on the full analysis of corporate stakeholders' expectations and contributions to the enterprise,combining the three dimensions of strategy,process and capability.The theory of the enterprise's comprehensive budget management system framework fully reflects the cyclical process in which the company develops strategies based on stakeholder needs,implements processes based on strategies,and fosters corresponding capabilities to support process implementation based on stakeholder contributions.This is a set of budget management indicator system that is more scientific,comprehensive and more suitable for the long-term development of the company.Finally,the article applied the budget management system to the XG Group of the construction machinery industry,improved the XG Group's comprehensive related budget management system.