| In recent years,various countries have made some progress in photoelectric technology.With the rapid development of economy and the continuous improvement of scientific and technological level,China’s photoelectric technology has also made great progress.The 21 st century is an era of information technology based on the Internet.As an emerging technology in this century,photoelectric technology has a relatively short history of development,but in this era of data explosion,such high-tech technologies have received widespread attention from all sectors of society as soon as they emerged,so it can develop vigorously in such a short time.The rapid development of optoelectronic technology has brought prosperity to the optoelectronic industry,and competition has also intensified.More optoelectronic enterprises have begun to pay attention to the role of budget management in company management.However,traditional budget management only focuses on financial indicators and ignores non-financial indicators,there is a mismatch between strategic objectives and budget management,there is no effective incentive and assessment means,and the rights and responsibilities of budget organizations are unclear,making budget management a form,It has seriously affected the implementation effect in enterprise management,so implementing comprehensive budget management and optimizing comprehensive budget management is particularly important for enterprise development.Based on the background of LD Company,a representative state-owned enterprise in the photoelectric industry,this article analyzes the basic situation of LD Company and the current situation of comprehensive budget management.This section describes in detail the specific implementation status of LD Company’s comprehensive budget management,from the determination of budget objectives,to the specific content,organizational structure,application processes and methods of budget preparation,and then to the entire process of analyzing the results of budget management;Then,it deeply analyzes the problems existing in the company’s budget management process,and finally puts forward corresponding optimization suggestions based on the above issues,such as guiding comprehensive budget management with the company’s strategic objectives,clarifying the rights and responsibilities of the comprehensive budget management organization,refining budget preparation,standardizing the budget assessment and evaluation mechanism,and improving the informatization level of comprehensive budget management.I hope to achieve the long-term strategic development goals of LD Company,improve the comprehensive budget management level of LD Company,and provide reference for other similar companies in the application and implementation of comprehensive budget management through the analysis and optimization of the current situation of budget management of LD Company. |