Research On Improvement And Optimization Of KL Company’s Comprehensive Budget Management

In April 2010,the Ministry of Finance issued "Enterprise Internal Control Application Guidelines No.15-Comprehensive Budget",which aims to guide and standardize enterprises to strengthen risk management and control of comprehensive budget management,and promote comprehensive budget management in the process of promoting enterprises to achieve development strategies.positive effects.In October 2014,the Ministry of Finance issued the "Guiding Opinions on Comprehensively Promoting the Construction of the Management Accounting System".The "Opinions" pointed out that the development of management accounting in China is relatively lagging,and urgently requires deepening accounting reforms and strengthening management accounting work.Since 2016,KL’s return on net assets has continued to decline,and the survival of the company has been severely challenged.It is necessary to use comprehensive budget management tools to improve the efficiency of the company’s resource allocation.In view of this,the author believes that the study of comprehensive budget management is not only to respond to the needs of the country,but also to help enterprises improve their competitiveness,and at the same time to achieve personal career improvement,it can be said to serve multiple purposes.This paper takes the five elements of internal control as the evaluation criteria,and designs a set of suitable KL company’s comprehensive budget management from five aspects:budget environment and personnel,evaluation and budget model,process and control activities,information platform and communication,and budget supervision and evaluation.Questionnaire,initiated a survey in KL company,received a total of 200 valid questionnaires,and then conducted field or telephone interviews through the key issues found in the questionnaire,collected 29 specific questions,and classified the reasons according to the five elements of internal control into: ⑴Budget There is room for optimization of the internal management environment;(2)The budget objective evaluation method is unreasonable;(3)The budget management process is arranged rough and the effect is poor;(4)The importance of the budget management information platform is not recognized;(5)The budget monitoring and evaluation mechanism is not perfect and solidified.To solve the above problems,formulate corresponding solutions based on the five elements of internal control,namely(1)optimize the internal environment of budget management;(2)establish a scientific budget objective evaluation mechanism;(3)improve the integrity and effectiveness of the budget management process;(4)build a fully functional budget Information platform;(5)Improve and solidify budget supervision and evaluation.It is expected to provide effective guidance for KL company’s comprehensive budget management,and also provide reference for the comprehensive budget management of similar enterprises.