Research On A Securities Company's Comprehensive Budget Management

In recent years,the economic situation at home and abroad is becoming more and more complicated.The state has also issued more policies and regulations to restrict and regulate the development of the financial industry,and the securities companies are faced with huge survival pressure.As an effective means to promote the implementation of corporate strategy and cost management control,comprehensive budget management has been paid more and more attention by securities companies.However,in terms of the current actual situation,there are still many problems in the process of comprehensive budget management of securities companies.In order to study the problems in the practice of comprehensive budget management of securities companies,this paper selects a securities company as a specific research object.First of all,from the current comprehensive budget system,budget process,budget policy and other aspects of the company,to understand the basic situation of its comprehensive budget management,at the same time,combined with the relevant budget and financial data analysis and summary of the problems in its budget management process,and finally from the Perspective of internal management and external environment to explore the causes of these budget problems.On the basis of mastering the current situation of budget management of a securities company in detail,a targeted optimization scheme is designed.Through the above research,it is found that the problems in the comprehensive budget management of A Securities Company mainly include the lack of strategic orientation,the existence of budgetary slack in the preparation of operating budgets and expense budgets,and insufficient dynamic execution supervision during budget execution.The main reasons for the problem include: the objective impact of market changes;failure to effectively combine budget goals with company strategies;and insufficient attention to input-output efficiency in budget preparation.In this article,I made three suggestions for optimization: one is to use strategic maps,balanced scorecards and other strategic management tools to achieve an effective combination of A Securities Company's budget goals and company strategy;the second is to use the DEA method and the Malmquist index method.Operating efficiency analysis,using the results of operating efficiency analysis to correct the unreasonable aspects of input and output in the past department,so as to effectively constrain budget input;third,choose a rolling target profit budget preparation method based on market transaction volume,and prepare income budget At the same time,through the establishment of an operation-based accounting system,refined expense budget management.