Research On The Optimization Of Comprehensive Budget Management Of Traditional Publishing And Media Enterprises

With the rapid development of the market economy and the explosive growth of emerging media business in the Internet era,the traditional publishing and media industry is facing great challenges in the context of media convergence,transformation and upgrading has become a major test for enterprises.However,the transformation and upgrading of enterprises means increased management risks.Comprehensive budget management,as an important management mechanism,can reasonably allocate enterprise resources from strategy finance person,performance and other aspects.The risk of management can be reduced and the efficiency can be enhanced.Therefore,in the case of enterprise transformation and upgrading,and the increasing risk of management,it is particularly important to optimize the enterprise comprehensive budget management.This paper treats the main problems of comprehensive budget management in traditional publishing and media enterprises as the object and uses a combination of theoretical analysis and case study to study the optimization of comprehensive budget management in traditional publishing and media enterprises on the basis of relevant theories.Firstly,comb through the domestic and international literature are comb through and reviewed.The innovation points of this paper are point out.Secondly,this paper analyze the current situation of comprehensive budget management in traditional publishing and media industry,and point out the main problems of comprehensive budget management in traditional publishing and media enterprises.Thirdly,taking Enterprise C as an example,it discusses the outstanding problems of comprehensive budget management in Enterprise C,namely,the enterprise does not pay enough attention to the budget,the budget target deviates from the enterprise strategy,the budget execution is not strict enough and the performance appraisal has little incentive effect on the employees,etc.,and analyzes the causes of these problems.Last but not the least,in response to the problems found in the study,six countermeasures are proposed: strengthening the employees' understanding of comprehensive budget management;establishing a special comprehensive budget regulator;establishing a budget responsibility center;improving the supervision mechanism;perfecting the budget appraisal system of the enterprise;strengthening the information construction of the enterprise's comprehensive budget management.