Research On The Construction Of Budget Management System Of CM Company Based On Balanced Scorecard

Budget management has always been a very important means of control since it came into being.It is now widely used in the daily management of Chinese and foreign enterprises.Budget management plays an irreplaceable role in the establishment of enterprise system,cost control,improvement of profitability and enhancement of core competitiveness.In April 2019,the second One Belt And One Road international summit BBS was successfully held in Beijing.General secretary xi jinping proposed the "One Belt And One Road" and "silk road economic belt",which linked China's market economy with the world economy."One Belt And One Road",however,bring the Chinese economy booming vitality at the same time,the domestic market demand present complicated,changeable and unpredictable,which means that more strict with the development of domestic enterprises,more and more enterprises begin to pay attention to sustainable development strategy,however,traditional enterprise based on the stability of the market environment,more emphasis on financial indicators such short-term behavior of the budget management system not only can not fully play its role in the enterprise management,it will hinder the development of enterprises.This paper takes CM radio and television company as an example,through the investigation of the current situation of CM radio and television company's budget management,finds out the existing problems,and makes an in-depth analysis of the causes of the problems.On this basis,it builds a budget management system for CM radio and television company that can better adapt to the development and changes of the market.The balanced scorecard tool is integrated into budget management,and non-financial considerations are added to make budget management more and more close to the strategic goal of the company,so as to finally achieve the long-term development of CM broadcasting company.It is hoped that the construction of balanced scorecard budget management system can help CM radio and television company improve the level and ability of budget management.At the same time,it also hopes to provide new ideas for other broadcasting companies and even the whole broadcasting industry,so as to contribute to the construction of balanced scorecard budget management system for Chinese enterprises.