Research On Application Of Comprehensive Budget Mangement In SNLCD Company

With the further deepening of the reform and opening up,the national economy continues to grow steadily.Both state-owned enterprises and private enterprises are developing rapidly with the development of China's economy.The development of enterprises is a gradual process,and the management level of many enterprises can not keep up with the speed of enterprise expansion,which leads to the backward of management system.It is of great practical significance to study the comprehensive budget management in this case.Comprehensive budget management mainly refers to the use of budgetary methods to scientifically and rationally allocate various resources and projects owned by various departments of the enterprise,such as the establishment of assessment methods-organize scientific and effective production and management activities.The comprehensive budget management needs full support and cooperation of high-level leaders and ordinary employees in all departments.The comprehensive budget management was first proposed by the western countries.It was gradually introduced into China after the reform and opening up.This paper first elaborates on the development history of comprehensive budget management.China's comprehensive budget management still has great limitations,lack of understanding and attention.It is important to note that a considerable number of enterprises lack basic understanding of comprehensive budget management,and many of them are large state-owned enterprises.This article takes Luchangda,a subsidiary of Shuohuang Railway Group,as the research object,expounds the whole process of Luchangda's implementation of comprehensive budget management,as well as the problems encountered in this paper and the solutions.Based on its actual situation,Luchangda Company mainly conducts budget management from three aspects: operating budget,capital budget and financial budget.In this paper,It explains the budget preparation process of Luchangda Company,as well as the budget execution process,problems encountered in the process of budget preparation and implementation,such as excessive reliance on financial data in the budget and insufficient budget execution that are common problems encountered in the process of comprehensive budget preparation and implementation.Taking these common problems and independent issues in Luchangda as example,the corresponding solutions are formulated.Based on the theory of comprehensive budget management and the practice in Luchangda Company,systematic research on Luchangda's comprehensive budget management has provided a reference for the implementation of the comprehensive budget management system of the subsidiaries of state-owned railway enterprises,which has a certain practical significance.