The Construction Of Comprehensive Budget Management System Based On Risk Control

Fund companies have an advantage over individual investors in terms of professionalism,information sources,technical support and investment scale,making them more proactive and reliable in risk management.They can obtain excess returns on the basis of effective risk control.Therefore,the core skills of a fund company is the capacity for risk management.Only with perfect risk control abilities,fund companies can come to the fore in the fierce market competition and maintain the companies'long-term development.But for most fund companies,although with thorough risk management system,its implementation is difficult to guarantee that the risk accidents occur now and then.The comprehensive budget management(CBM)has been researched and perfected by experts and scholars for many years,which has become an effective tool for strategy implementation.As a core component of the long-term development strategy of the enterprise,risk management will also be improved with the help of comprehensive budget management.But there's few theoretical research on the integration of risk management and CBM,as well as in the practice,at home and abroad.Therefore,the integration of risk control and comprehensive budget management is the main problem to be studied in this paper.This paper explores the feasibility and significance of the integration of risk control and comprehensive budget management through the research of relevant theories and the in-depth analysis of case company,and reveals the key points of its integration.By means of normative analysis and case study,this paper tries to study the integration of risk control and comprehensive budget management systematically,taking CJ fund company as an example,The main contributions of this paper are as follows:(1)On the basis of literature research,this paper summarizes the main risks faced by fund companies,the evolution of relevant risk management theory,the main contents of the comprehensive budget management,and the development process of the comprehensive budget management theory,and explores the feasibility,significance and the key points for the integration of the risk management and comprehensive budget management.(2)On analyzing the current status of risk management and budget management of the case company,it discloses the problems for the establishment of the integration system.(3)Based on the previous research,this paper constructs a comprehensive budget management system based on risk control for the fund company.On the one hand,it brings a new thought to the theoretical research of CBM,on the one hand,it can provide operational recommendations for the improvement of risk management and the CBM system for companies in other industries.