| As an effective form of enterprise budget management,comprehensive budget management allocates and controls the internal resources of each link of the enterprise by adjusting the budget,so as to achieve the efficient utilization of resources and achieve the purpose of achieving the strategic objectives of the enterprise.Today,comprehensive budget has been widely accepted by the top management of enterprises and widely used in the management of enterprises in China.In recent years,in the process of the transformation of the national market economy and slowing down the growth rate,the industry control has been continuously strengthened,and the financial industry is now facing unprecedented pressure and challenges.In the face of the unprecedented changes in the world in a century,especially under the superimposed influence of the repeated COVID-19 epidemic,the adjustment of the political and economic pattern,and the continuation of strict financial supervision,the operating environment of banks is undergoing historic changes,and the traditional development model is facing multiple pressures and challenges.The development of banks depends not only on the external environment,but also on their own capabilities.The future development trend of commercial banks is bound to change from the traditional business mode of providing products only to the comprehensive mode of providing customers with a variety of combined financial services.The digital transformation of traditional banks has been gradually put on the agenda,and strategic transformation has become the focus of commercial banks in the next few years.This thesis summarizes the relevant theoretical research on comprehensive budget management and enterprise strategy by domestic and foreign scholars,and sorts out the concepts and relevant theories of comprehensive budget management and strategy.Starting from the current situation of comprehensive budget management of ZS bank S branch,this thesis sorts out and analyzes the organizational management structure,preparation process and preparation content,budget implementation and assessment scheme of the branch’s comprehensive budget management.At present,S branch has problems such as unclear budget preparation strategy,weak budget execution,low efficiency of budget execution measures,affecting the timeliness of decision-making,and budget assessment not playing a supervisory and management role.This is mainly because in the actual management process,the implementation progress of the overall budget of each department is inconsistent,and some departments still adhere to the traditional budget management system,The failure to establish the concept and awareness of comprehensive budget management among all budget executives has led to the failure of S branch to further develop and improve its comprehensive budget management.Finally,in view of the problem,this thesis proposes to optimize all links of comprehensive budget management based on strategic guidance,improve the preparation scheme of comprehensive budget management,optimize the organizational structure of comprehensive budget management,and introduce the Balanced Scorecard into the assessment link of comprehensive budget,so as to give full play to the role of comprehensive budget management to ensure the implementation of strategy.It is hoped that through the research in this thesis,we can provide some help for the improvement of the comprehensive budget management level of S branch,and better meet the needs of its comprehensive budget management. |
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