Research On Comprehensive Budget Management Of A Securities Company

Budget management runs through the management of the various departments of the enterprise.It is not only a bridge for ensuring better cooperation and communication among all functional departments,but also an important guarantee for improving the overall efficiency of enterprises.In recent years,the implementation of a comprehensive budget management is a set of planning,control,coordination,incentives and other functions in an effective business management methods.Although many enterprises in our country have already started the transition from traditional budget management to comprehensive budget management,due to the complexity of the compilation process of the comprehensive budget management and the wide range involved,there are many difficulties in the implementation process,some enterprises still do not carry out budgetary management reform.Securities companies with different business models than general industrial and commercial enterprises Which is currently domestic,there is no complete set of comprehensive budget management system and no actual function of budget management.In this paper,A securities company as the research object,analy A securities company's overall budget management status quo.Studied A securities company's overall budget management problems.Performance in three aspects:budget control process is not complete,the budget analysis is not in place,the budget evaluation is not enough.Then analyzed the causes of the problems from several aspects:organizational structure,preparation method,process monitoring,performance appraisal,budget awareness.Then,a comprehensive budget management plan for A securities company is designed,including establishing of an independent budget agency and designing a comprehensive budget management system in four parts,budget objectives,budget functions,budget contents and budgetary procedures.On the basis of the existing budgeting,budgetary control and budget performance appraisal,the company has made an optimization.Including the budget mode from top to bottom to replace the way up and down;the method of budgeting is replaced by a zero based budget,a rolling budget and an elastic budget;Strengthening the management of budget control process,especially the control of events and afterwards;on the way of performance appraisal,the element of budget management implementation is also increased.Finally,combined with the company's related circumstances,specific implementation methods are put forward.Such as the establishment of a budget department and a clear division of responsibilities and responsibilities;the strengthen daily monitoring and budget difference analysis in the process of budget control;implementation of budget performance evaluation system,etc.Hope that through the study of A securities company's comprehensive budget management,it can provide reference and reference for the overall budget management of the securities industry.