Research On Optimization Of LX Group's Overall Budget Management

In recent years,China has carried out in-depth political system reform,and various industries have also tried to explore new roads for change,actively innovating and seeking development.In particular,the 19th National Congress established the"Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era" and the Central Economic Work Conference in 2018 first proposed Xi Jinping's new era economic thought.In the new situation,group enterprises must adapt to and follow the national macro-control,and actively explore the road suitable for their own development.As a fundamental guarantee for the strategic planning of a group enterprise,comprehensive budget management plays an important role in the daily management of modern enterprises and enables the internal resources of enterprises to be optimally allocated.It is a very important strategic tool.Therefore,we must make great efforts to change the shortcomings of the current comprehensive budget management of enterprises.Well-established comprehensive budget management has seen significant results in the last century in the application of large groups such as General Electric in the United States.At present,many enterprises in China have begun to try'to apply comprehensive budget management to enterprise management.However,since comprehensive budget management was introduced to China in the early 21st century,it is still not perfect in theoretical research or practical experience.Enterprises have experienced many problems in the process of carrying out comprehensive budget management.Therefore,it is necessary to optimize the overall budget management in combination with the actual situation of enterprises.In the research process,LX Group is taken as an example to expound the overall budget management optimization of the enterprise.Founded in 2016,LX Group has applied comprehensive budget management internally since its inception.However,due to the lack of theoretical and practical experience,a series of problems have arisen in the application process,such as the lack of a complete organizational system for budget management,the failure of budget management to become a all-staff involved activity,poor implementation accuracy of budget management,weak budget approval and control and unsound budget appraisal system,etc.The reasons for these problems can be summarized as ignoring budget management,low awareness,simple preparation methods for budget indicators,unreasonable budget control methods,lack of supervision for reimbursement,and lack of incentives for budget evaluation.From the results of fuzzy evaluation analysis,the level of budget management is also general.The LX Group is also aware of the seriousness of these problems.Therefore,the overall budget management work has been optimized.The main practice is to lead the overall budget management with the strategic goals of the enterprise,improve the overall budget management design,improve the understanding of budget management,establish a comprehensive budget adjustment mechanism for the group and optimize budget execution and control.Finally,in order to ensure the implementation of optimized strategies,this dissertation improving considers and suggestion from five aspects,including improve the organized system of overall budget management,implement management activities of involving full participation,improve accuracy of execution,increase the control of approval and control,improve the system of assessment.It is hoped that through the research of this paper,we can play a positive role in the optimization and implementation of the overall budget management of LX group.