| Nowadays,research results and methods of the comprehensive budget management has been widely used in domestic and foreign enterprises,most enterprises make comprehensive budget management as an important tool,which has played a good role in promoting for the enterprise development.In the process of the development of budget management,the defect of traditional budget model increasingly exposed,such as not fit between enterprise strategy,the assessment index is not comprehensive enough and ignore the non-financial indicators,etc.In order to solve these problems,scholars have carried out extensive research and keep trying,applying the balanced scorecard to the comprehensive budget management.In this paper,firstly,introduces the development process and the research results of comprehensive budget and balanced scorecard,and explains the balanced scorecard can be used to optimize some inherent limitations in the traditional budget management.Then,it takes a XR enterprise as an example implementing the comprehensive budget,deeply analysing current situation of comprehensive budget management,introducing this systematic and advanced method of balanced scorecard,to explore new comprehensive budget management mode based on the balanced scorecard,further development to the comprehensive budget management functions,layying a more solid foundation for the enterprise strategic objective,at the same time to achieve the objective of the optimization of enterprise resource allocation. |
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