Research On Optimization Of ZZ Human Resource Company’s Comprehensive Budget Management

China’s economy has maintained sustained high-speed growth in the past 40 years,but the growth rate has continued to decline in the past decade.In the large context of China’s slowing economic growth,deepening of the aging population and increasing importance of human resources,all walks of life began a battle for talents.With the continuous raising of the role of human resources,more and more capital are optimistic about the development of human resources industry.With the support of capital and mobile Internet technology,the competition in human resources industry intensifies.As an important management tool,comprehensive budget management is connected with enterprise strategy and enterprise operation.It plays an important supporting role in optimizing resource allocation,strengthening risk control and improving business efficiency.It is an important gripper for enterprises to realize the implementation of strategy.At present,there are few case studies on comprehensive budget management in the human resources industry.In practice,the action plans taken by many human resources companies in budget management are based on short-term business interests and objectives,rather than the implementation of long-term strategy.It needs to be supplemented by further research how the human resources companies form a joint force through "strategy" and "budget" to enhance enterprise competitiveness and value has relatively important research value.First of all,this paper takes ZZ human resources company as an research object by using the method of case analysis.Then,the materials and data about the implementation of comprehensive budget management are collected from ZZ human resources company by field survey,which comprehensively introduces the implementation status of comprehensive budget management from organizational system,preparation and audit,implementation and control,adjustment and assessment,so as to lay a foundation for further research.At last using the questionnaire survey,this paper deeply analyzes the implementation status of ZZ human resources company’s comprehensive budget management to find the existing problems and causes through the materials and data obtained by the questionnaire survey and field survey,and the optimization scheme is putted forward based on the survey and analysis.In the aspect of budget preparation,it is necessary to make a comprehensive budget and optimize the preparation method under the guidance of strategy.In the aspect of budget implementation,in order to improve the comprehensive budget control process,it need to optimize the decomposition of budget objectives,pay attention to the pre control,in-process control and post control of comprehensive budget management,and establish a budget adjustment mechanism to ensure the combination of rigidity and flexibility of budget implementation.In the aspect of budget assessment,it need to establish the assessment rules of the budget system,improve the comprehensiveness of budget assessment,and broaden the scope of comprehensive budget assessment.Through the research on the comprehensive budget management of ZZ human resources company,the paper optimize the current profit oriented comprehensive budget management mode,establish a strategy oriented comprehensive budget management system,design diversified budget objectives and assessment indicators from a strategic perspective,and establish a circular feedback mechanism between strategy and budget,so as to enhance the core competitiveness and the value of the enterprise.At the same time,the paper is expected to provide a feasible reference path for peer enterprises in the implementation of strategic oriented comprehensive budget management.