Research On The Improvement Of Comprehensive Budget Management Of HN Cable TV Company

Comprehensive budget management originated in the west,and is widely used in the wave of China's economic development.It has become an effective means for Chinese enterprises to optimize the internal resources allocation and improve the core competitiveness of enterprises.With the rapid rise of China's Internet economy,the cable digital TV industry will face unprecedented market competition and challenges.Only by constantly improving the level of enterprise management and strengthening internal control can we It can help the stable development of enterprises.However,due to the short development time of comprehensive budget management in China's enterprises,the understanding and practice of western theories are not deep enough,the application of comprehensive budget management system in enterprises is not mature,and there are still some problems in the actual implementation process.Therefore,it is necessary to accurately analyze the problems existing in the implementation of enterprise budget management,and constantly improve and adjust to adapt to the enterprise itself The actual situation is very important.This paper uses the methods of literature induction,data analysis,field research and so on.First of all,through the collation and induction of the literature,a comprehensive review of the development history and process of domestic and foreign budget theory,as well as a detailed review of the current domestic and foreign related research results;a brief discussion on the concept of comprehensive budget management,comprehensive budget management organization system and its role,as well as the theoretical basis of comprehensive budget management.Secondly,through the research of HN cable TV company,which is the research object of this paper,the author introduces the current situation of comprehensive budget management of HN cable TV company from the aspects of existing comprehensive budget organization structure,mode,process and so on.At the same time,the AHP method is used to establish the evaluation index system of budget management,which makes quantitative evaluation on the current budget management of HN cable TV company,and analyzes the problems existing in the evaluation index system through data analysis.Finally,through field investigation,we interviewed the relevant personnel of the company for the unqualified indicators,sorted the indicators and found out the causes of the problems.Finally,in view of the problems found,the improvement countermeasures are put forward.In this paper,the general direction of improving countermeasures is determined from the budget objectives of budget management and the principles of organizational system construction.Secondly,aiming at the problems found before,that is,the lack of strategic guidance,feedback speed,full participation,implementation control,assessment system,management platform and other problems,the paper puts forward specific improvement strategies.In order to ensure the implementation of improvement measures,we should study and formulate corresponding guarantee measures,and then give full play to the positive role of comprehensive budget management.It is hoped that the research in this paper can provide reference for HN cable TV company's real-time budget management theory,so as to improve the company's management level,strengthen its competitiveness in the market environment,and achieve enterprise goals.At the same time,it can play a positive role in the long-term development of cable digital TV industry.