Study On Optimization Of Comprehensive Budget Management System Of GB Training Company Under Strategy Orientation

Although the concept of comprehensive budget management has been recognized by more and more industries and institutions in recent years,but a lot of practice has shown that most of them just apply their concepts and principles metaphysically,not the essence of it and the picture presented is mostly one of harmony.Because "unprofessional people do professional things",the actual result is far from the expected goal.For this reason,In this paper,through the relative literature system of raking and comparative analysis found that the development of public examination training institutions in the past decade is typical of misreading and abusing the comprehensive budget management.For a deeper understanding of why,Nanchang G institution was selected as the research object,using the advantages of "marginal people",in-depth interview and case analysis method are used to comprehensively and objectively reproduce the process,mode,influence and effect of its operation in a way similar to dissection of a sparrow,so as to confirm and explain the research hypothesis.The field investigation found that,driven by more emphasis on short-term economic benefits,the comprehensive budget management of G Agency lacks effective integration with its development strategy,it is mainly reflected as follows: on the one hand,although the strategic orientation is emphasized,it is not refined into specific and reference indicators;On the other hand,although there is comprehensive budget management to some extent,there are some problems such as decentralized budget organization and disordered structure,In addition,information and instructions between layers of filtering,resulting in poor execution.The superposition of these factors will inevitably lead to the result that "the ideal is full,the reality is very skinny",which will also make it full of great uncertainty in the future development process.To overcome and reduce the recurrence of such phenomena,In order to provide a mirror for more similar industry institutions,it is necessary to combine the strategic objectives of the organization,refer to the balanced scorecard to convert it,according to the specific indicators to carry on the evaluation of the overall budget management effect,at the same time,the budget management organization structure should be brought back together,improve system construction,and choose a reasonable choice of budgeting methods.The implementation of the budget also requires a combination of rigidity and flexibility,and budget assessment should be measured by multiple indicators.In this way,the healthy and sustainable development of public examination training institutions will be worth looking forward to.