Study On The Construction Of Comprehensive Budget Management System Based On Strategic Orientation For HT Shipping Enterprise

With the continuous improvement of the socialist market economic system and the establishment of the modern enterprise system,the comprehensive budget management has attracted the attention of the government management departments,the theoretical circle and the practical circle in China,and has been successful in some enterprises.However,the research literature and practical application of comprehensive budget management in water transport enterprises are rarely disclosed.The national One Belt And One Road policy has brought unprecedented development opportunities for the water transport industry.It is necessary to research and apply the comprehensive budget management of water transport enterprises to seize the rare development opportunities and coordinate the development strategy,business plan and budget objectives.In this paper,comprehensive budget management,balanced scorecard and strategy are analyzed,and combined with the characteristics of shipping enterprises,a comprehensive budget management system under the strategic guidance of HT shipping enterprises is constructed.Firstly,it starts with the basic theory of comprehensive budget management and refers to the theory of comprehensive budget management under the strategic mode and the theory of balanced scorecard as the application tool of comprehensive budget management.Secondly,after introducing the basic situation of HT shipping enterprises,the paper analyzes the current situation of enterprise budget management,and then puts forward the problems of enterprise budget management,budget and strategy,imperfect budget system and organization,unscientific preparation,neglect of control,and separation of budget and evaluation.Again,using the SWOT and KSF analysis tools to establish HT shipping enterprise strategic target,on the basis of using the balanced scorecard strategic objectives into four dimensions,and the secondary strategic target of four dimensions separately expressed in several key performance indicators,each department personnel shall prepare business budget,financial budget and capital budget,make the performance indicators can obtain sufficient data resources from the general budget.Then,the key performance index(kpis)assessment is used to define the budget and implementation of each work,so as to control,supervise and evaluate the whole process and ensure the realization of the goals and tasks.Compare the budget value and the completion value of the performance appraisal index,and then design the performance appraisal method to achieve the purpose of performance appraisal,and define the relationship among rights,responsibilities and interests.Finally,four auxiliary methods,including comprehensive budget management system guarantee,construction of comprehensive budget management system,strengthening staff training,strengthening audit and internal control guarantee,are used to create a more beneficial environment for the implementation of comprehensive budget management.