Research On Budget Management Of LY Song And Dance Performance Company

With the continuous improvement of people’s demand for spiritual culture,the development of China’s cultural industry has entered a new historical stage.Since the17 th National Congress of the Communist Party of China,China has continuously deepened the reform of cultural system,promoted the transformation of state-owned literary and art troupes into cultural enterprises,and gave full play to the vitality of state-owned literary and art troupes.The decision of the Central Committee of the Communist Party of China on several major issues concerning upholding and improving the socialist system with Chinese characteristics and promoting the modernization of the national governance system and governance capability adopted at the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China points out that we should establish and improve the cultural creation production system and mechanism that put social benefits first and integrate social and economic benefits.This policy emphasizes that the state-owned literary and art troupes should be transformed into cultural enterprises and become the main body of the market economy.They should give full play to their vitality,expand their cultural influence and enhance their cultural self-confidence.The key of such enterprises is to establish modern enterprise system,manage modern enterprises scientifically and form enterprise innovation mechanism,so as to optimize resource allocation,promote capital management,maintain and increase the value of state-owned assets,improve the economic benefits and market competitiveness of such cultural enterprises,and promote the prosperity and development of cultural industry.Ly song and dance performance company is a limited liability company with state-owned holding,leading group and key actors participating after two reforms.As the forerunner of cultural system reform,the company still maintains the management mode of traditional institutions,does not establish a real modern enterprise system,and lacks the vitality and market competitiveness of cultural enterprises.This paper adopts the method of literature research,through reading the relevant literature,refining the theory of budget management of relevant scholars and experts,forming the basic concept and theoretical basis of budget management.Through case study method,select the budget management of ly song and dance performing arts company as a specific case,starting from the current situation of budget management implementation,combined with theoretical research,in-depth analysis of the company’s main problems in budget management,and put forward the optimization scheme of budget management.Through the study of budget management of state-owned cultural enterprises,it is conducive to strengthening the supervision of the maintenance and appreciation of state-owned assets,leading the application of modern management system of state-owned cultural enterprises,and promoting the leapfrog development of cultural industry.