| Comprehensive budget management has now become an indispensable part of the daily operation and management of enterprises,and it is also an important way to manage enterprises.As a special type of enterprise,state-owned farm is the driving force of agricultural development.If the state-owned farms want to create greater economic benefits in the long-term operation and development,they must learn scientific and reasonable enterprise operation and management methods,and comprehensive budget management is one of the important links.State-owned farms in Heilongjiang Province are now facing the reform of enterprise system,reducing social management functions,standardizing various enterprise systems,and more and more attention has been paid to the internal management of farms.However,there are still many problems in the application of comprehensive budget management.This paper combines theoretical research with case study,and uses literature research method in theoretical research.Through reading the relevant domestic and foreign literature on comprehensive budget management,it collates some important points and contents of the literature,and reviews the literature.Then,it combs the definition of relevant concepts of state-owned farms and comprehensive budget management,and balancing plan respectively.Subcard,Strategic Management Theory and Maslow’s Demand Theory.In case study,case analysis method,field investigation method and analytic hierarchy process are used.Firstly,the general situation and organizational structure of RH farm are introduced.Secondly,the problems and problems in the implementation of RH farm’s comprehensive budget management are analyzed through in-depth investigation and combining with the implementation status quo of target formulation,compilation,implementation,control and evaluation of RH farm’s comprehensive budget management.Reasons for this.Then,through actual communication and discussion with the relevant managers of RH farm,the optimization scheme is designed according to local conditions,and a new comprehensive budget management evaluation system based on the Balanced Scorecard for RH farm is constructed.Finally,the expected application effect of optimization design is analyzed,including the implementation of safeguard measures and expected results,in order to promote better management and development of RH farm.Through the research of this paper,it is concluded that RH farm can make up for the shortcomings of the previous budget management mode,optimize its overall budget management work,enhance the management ability of RH farm,enhance the competitiveness of RH farm in agricultural reclamation enterprises,promote the realization of the strategic objectives of RH farm development,and also provide for state-owned farm enterprises in China.An innovative budget management model is proposed. |