Research On The Improvement Of The Comprehensive Budget Management Of The D State-owned Enterprise

As an integrated management tool,comprehensive budget management can help companies to achieve corporate governance,resource integration,risk control and strategic objectives.Began in the 1920 s,it has a series of functions such as planning,coordination,control,incentive,and evaluation.The United States has achieved remarkable results.Western countries are mature in both theoretical research and practical application.However,China's budget management started relatively late and it has shown many problems in the development process,Especially state-owned enterprises.For example,the budgeting method has been modeled,and the budget has only been used to fill gaps in the system.Comprehensive budget management is an integrated task.Errors in any aspect of the preparation,execution,control,evaluation,and incentives may result in budgets that do not achieve the desired results.Therefore,Improving the development of all aspects of the budget are the key directions for scholars to research.Based on internal control theory and agency theory,this dissertation adopts literature research and case study methods.Through the combination of theory and practice,it first reviews domestic and foreign literature,and then sorts out the connotation,function,and mode of comprehensive budget management,and clarifies the implementation of the enterprise.The significance of a comprehensive budget.On the basis of theory,a state-owned enterprise that is implementing comprehensive budget management is a case study object.It finds that it has problems in all aspects of the budget.After making an analysis,make suggestions for improvement.The experience of D state-owned enterprises and the deficiencies are summarized,and future research is proposed.This article hopes that through the case study of D stateowned enterprises,their deficiencies and experience in the overall budget management process will be promoted,which will have certain guiding significance for the budget management of other companies,especially state-owned enterprises.