Research On Budget Management Optimization Of Taiyuan Bureau Group Company From The Perspective Of Mechanism Design

China Railway Taiyuan Bureau Group Co.,Ltd.is the first railway bureau to implement the mode of financial sharing.At present,Taiyuan Bureau Group company set up the cost budget management workflow and capital budget management system,and nested into the financial review and approval process,the budget management work has been further optimized,reduce the capital risk and budget plan execution deviation degree,has achieved certain work results.This article,based on the enterprise features of Taiyuan bureau and its the present situation of the budget management,financial Shared mode by case analysis,literature induction,in bureau of Taiyuan group company as the object,sums up its since 2019 with the implementation of the financial Shared schema for budget management process re-engineering and architecture reconstruction,on the basis of mechanism design theory,Set up the budget management optimization framework of Taiyuan Bureau,see the basic points of Taiyuan Bureau Group’s budget management optimization,summarize the main influencing factors and mechanism of Taiyuan Bureau’s budget management optimization,and conclude the general model of enterprise budget management optimization based on mechanism design theory.It not only enrich the theory of information efficiency and incentive compatibility principle in mechanism design theory,but also provides practical enlightenment for the optimization practice of enterprise budget management.