Research On Optimization Of Comprehensive Budget Management Of PH Education Investment Company

With the implementation of the Guidelines on the Application of Internal Control by the Ministry of Finance and the revision of the Budget Law of the People’s Republic of China,comprehensive budget management has received increasing attention and been widely applied in state-owned and large private enterprises,but it is still relatively less applied in small and medium-sized private enterprises.Private enterprises need to adopt comprehensive budget management mode to promote their own development and competitive strength to get healthy development.Based on the theories of comprehensive budget management,this paper takes PH Education Investment Company as the research object.After a detailed study and analysis of the status quo of its implementation of budget management,it is found that the following problems exist in the implementation of budget management in PH education investment company: first,the overall budget management mechanism is not well constructed;second,the overall budget management content is not perfect;third,the implementation of comprehensive budget management analysis and control is insufficient;fourth,lack of perfect evaluation system and incentive system;Fifth,the comprehensive budget management information backward and lack of budget management personnel..In view of these problems,this paper combined with the actual situation of PH education investment company put forward the corresponding suggestions on optimization: the first is to optimize the overall budget management mechanism by improving the organizational system of the company’s budget management and establishing and perfecting the overall budget management system of the company.second,improve the overall budget management framework;third,establish the budget implementation analysis and control system;fourth,establish the evaluation system of comprehensive budget management and make good use of the incentive mechanism of comprehensive budget management;five,accelerate the information construction of budget management and build a team of high-quality talents.It is expected that the above optimization suggestions can improve the efficiency of resource allocation of PH Education Investment Company,enhance the overall budget management level,escort the company’s strategy and enhance the comprehensive profitability of the enterprise.