Research On Problems And Countermeasures Of Overall Budget Management Of State-owned Enterprise SW Group

Comprehensive budget management is a strategic and systematic management tool used by the company.It is also a management method that requires comprehensive consideration of the actual operation and development goals of the company.This method enables enterprises to improve the economic benefits of modern enterprises and realize modernization step by step.At present,the comprehensive budget management system has been implemented in many Enterprises in China,and some enterprises have achieved corresponding results,but the implementation effect of some state-owned enterprises has not seen results.How to make state-owned enterprises take the right road of development more firmly after using the comprehensive budget management tool? Therefore,improving management thinking and establishing a complete enterprise comprehensive budget management system suitable for state-owned enterprises have become the core of enterprises to solve problems.This paper focuses on the two aspects of case analysis and literature analysis,from the present situation of SW group comprehensive budget management,analysis of the defects in the SW group comprehensive budget management,including the comprehensive budgeting process is: the incoming insufficient attention and whole consciousness,establishment method is not reasonable,not fully consider strategic goals;Budget implementation and monitoring: budget index decomposition is not detailed,the overall budget implementation is weak,the overall budget control is not in place;Results In terms of assessment and evaluation,the following problems exist: single assessment index and imperfect assessment incentive mechanism.Combined with the research status at home and abroad and related concepts of comprehensive budget management,suggestions for improvement of comprehensive budget management of SW Group are put forward: In the preparation process,we should establish a comprehensive budget management system,flexibly choose the budget preparation method,and formulate the budget guided by strategic objectives.In terms of specific implementation,it is suggested to optimize budget indicators and centralized execution management,optimize budget analysis and formulate adjustment systems.Performance assessment should improve the budget performance assessment indicators,comprehensive assessment.Finally,the author hopes to provide effective solutions to the obstacles encountered in the comprehensive budget management of state-owned enterprises by studying the current situation.In addition,it can improve the management ability of enterprises,so as to seize opportunities and overcome difficulties in the increasingly complex market.