Improvement Research On Comprehensive Budget For Jiangsu Yingli Company

Comprehensive budget management is widely used in existing enterprises.As an important management means in enterprise operation and management,it helps enterprises optimize the allocation of internal resources and promote the realization of enterprise development strategy and business goals.In recent years,many enterprises have implemented comprehensive budget management,taking it as a management tool,which has achieved certain results in actual operation and management and enhanced the internal core competitiveness of enterprises.However,there are many enterprises do not form a real integration of comprehensive budget management and enterprise operation,and comprehensive budget management is more of a formality.There are many problems in the practical application of comprehensive budget management,which affect the effective role of comprehensive budget management in enterprise operation and management.Firstly,this paper studied the related research of domestic and foreign experts and scholars on comprehensive budget management and refined and summarized their views on comprehensive budget management.And then to the Jiangsu Yingli company as the research object,through literature research,case research,the methods of questionnaire investigation,this paper introduces the company’s existing budget management organization,the actual budgeting processes and methods,current situation of budget implementation and control process and budget in the embodiment of the evaluation system,etc.,through the budget management and the state of Jiangsu Yingli company,found that there are some problems in the process of comprehensive budget management.The main reasons for these existing problems lie in the following points: First,the overall budget management consciousness for employees is weak.Second,the overall budget management mechanism is not sound,and the budget targets are not in line with the strategy.Third,the cooperativity between the comprehensive budget management system and the integration and coordination of industry and finance are poor,including the poor penetration of the integration of industry and finance in the budget preparation,the low degree of integration of budget implementation and control and business,and the disconnect between budget evaluation and actual performance evaluation.Fourth,the informatization degree of comprehensive budget management is low.In view of these problems,from the four causes of the problems,this paper puts forward the corresponding improvement measures for the comprehensive budget management of Jiangsu Yingli Company.First,improve the cognition of the whole staff to the comprehensive budget management.Second,we should establish a reasonable overall budget management organization.Third,we should establish a budget management system that integrates business and finance with the overall budget management process.Fourth,we will build an information platform for comprehensive budget management.Finally,through the company’s top managers to pay high attention to the comprehensive budget management,improve the comprehensive quality of all employees in the budget management skills and information skills,and implement the internal audit to ensure the implementation effect of the comprehensive budget management improvement measures.This paper hopes to make the comprehensive budget management in Jiangsu Yingli Company to play an effective role through the study,and other enterprises in the implementation of comprehensive budget management can be used for reference.