Research On Risk Control Of Budget Management Informatization Project Of XCMG

The comprehensive budget information system of Xugong Group is based on its own original operation and management model and principles,and puts forward the "Operation Rubik’s Cube" budget information management and control model.Based on comprehensive budget management,this model uses various management accounting tools to finally form a comprehensive budget management system under the "343" business model.The budget management information system of XCMG Group is more advanced in the industry,and it also solves specific problems such as unsystematic,incomprehensive budget management,mismatch with strategy,and unsound implementation of budget management for enterprises,however many aspects are worthy of innovation.Especially in the digital age of the rapid development of "Big Smart Cloud",the technology is updated so quickly.Enterprises should also pay attention to the risk of comprehensive budget management,and closely integrate budget management information and risk control to enable XCMG to survive in a changing economy.Constantly gaining competitiveness in the environment.This paper selects XCMG,a typical representative of the construction machinery industry,as the research object,uses a case study method to explore the risks of the company’s budget management information project,and proposes corresponding risk control measures for the budget management process and information system,with a view to Provide some reference and ideas for enterprises that are in the process of budget management informationization.First,the research background and research significance are introduced,and the necessity of risk control research in the construction of budget management information projects is pointed out.Through searching and reading literature,summarize the relevant theories of budget management and risk control,and sort out the current research status of budget management and risk control by domestic and foreign scholars.Secondly,it introduces the general situation of XCMG Group,the status quo of budget management and the construction of budget management informatization project,which adopts the analytic hierarchy process to construct the risk evaluation index system of budget informatization,and uses the fuzzy evaluation method to quantitatively evaluate and rank the risks.Point out the direction for the design of the next risk control plan.Then,construct the overall process framework for risk control of XCMG’s budget management information project,systematically explain the control methods of information system risk,capital risk,personnel risk,and budget process risk,and design corresponding systems in the three directions of system,organization,and technology safety measures.Finally,on the basis of summarizing the research results of this article,we look forward to the content that needs to be explored later.