Research On Cprehensive Budget Management Of DS Private Military And Industrial Enterprise Based On Strategic Orientation

The 19 th National Congress of the Communist Party of China has clarified the general direction of the integration of military and civilian development.Private military industrial enterprises are becoming an indispensable force in the field of military product research and development and production.As the saying goes: Pre-established,not pre-emptive.Comprehensive budget management is a scientific modern management model and is one of the effective ways for corporate managers to conduct internal control.Comprehensive budget management involves many aspects of the company's economic activities,reflecting the characteristics of the “three-in-one”.Simply speaking,it is the participation of all employees within the enterprise,all-round infiltration in enterprise management,and the whole process of corporate activities.It has been developed into a management idea with multiple management functions such as organization,control,evaluation and supervision,and is consistent with the corporate strategic direction.This paper takes the theory of comprehensive budget management as the starting point,comprehensively summarizes the meaning,content,implementation process and role of comprehensive budget management,and analyzes the internal relationship between strategic management and overall budget based on the relevant content of strategic management,and gradually adopts DS private military enterprise.The strategy is translated into specific budget indicators to achieve the interface between the strategy and the overall budget application model.At the same time,combined with the special characteristics of budget management of private military enterprises,it laid a theoretical foundation for the optimization design of the comprehensive budget management system based on strategy.The DS private military industry enterprise is selected as the research object,and the implementation of the current budget management of the enterprise is analyzed.It can be seen that the current budget of the enterprise only focuses on the financial department and is not combined with the strategic goals of the enterprise.In view of the problems in DS enterprise budget management,the reasons are analyzed from organizational management,budgeting,budget execution and budget evaluation,especially the reasons for the disconnection between budget goals and strategies.For the above problems,and fully combining the four dimensions of the balanced distribution card,a strategic-oriented comprehensive budget management system is constructed to realize the reasonable and scientific combination of enterprise strategy and budget management.This paper combines strategic theory and comprehensive budget management theory,from the theoretical level and the practical level,combined with the DS private military enterprise's own needs,from a strategic perspective to the company's budget organization system,compilation system,implementation and feedback system,assessment and evaluation system Then optimize the design and build a comprehensive budget management system with operability.It can deepen reform of the budget form of private military enterprises,help enterprises to implement strategic goals and achieve sustainable and healthy development of private military enterprises,and has certain reference value.