Research On Comprehensive Budget Management Improvement Of China Tower Yueyang Branch

From China’s economic growth speed dimensions to product quality,"14th Five Year plan" and 2035 vision will be digital and green development direction,as a new round of investment enterprises in the "digital" and "new energy" direction transformation,transformation of enterprises to adapt to changing times and market demand changes and market layout.And the effect of the outbreak has intensified competition between enterprises,comprehensive budget management as the enterprise to promote the strategy implementation,improve a management tool for the fine management of enterprises,more and more attention by enterprises,but in the process of practical application in the enterprise comprehensive budget management,there are many problems in restricts the comprehensive budget management give full play to its function,How to improve the effectiveness of comprehensive budget management becomes an urgent problem to be solved.Based on principal-agent theory,strategic management theory,incentive theory and control theory,as well as the linkage relationship between overall budget management and performance management,strategic management and industry and finance integration,this paper takes Yueyang Tower Company as an example to sort out the overall budget management process of Yueyang Tower.It found that yueyang Tower in the process of budget management budget objectives and strategic disconnection,budget preparation divorced from reality,budget implementation and adjustment is not standard,performance appraisal and budget management weak correlation problems,in-depth analysis of the causes of the problem.For yueyang tower transformation development concept implementation does not reach the designated position,guide and method is not scientific,budget,lack of full process control,perfect performance appraisal system,accordingly put forward "two wings" development resources tilt,scientific orientation budgeting methods,strengthen the budget management in the whole process control and improvement Suggestions of improving the performance evaluation mechanism,And put forward to improve the budget management consciousness of the whole staff,the construction of integrated budget management information system,training comprehensive comprehensive budget management personnel,strengthen the integration of industry and finance.Based on practice and in combination with the industry background of the communication industry,this paper aims to improve the overall budget management of Yueyang Tower as the research object.By analyzing the existing problems and causes of budget management,it puts forward corresponding suggestions for improvement based on the actual development of the company.Promote the company to strengthen the cost control,achieve fine management,give full play to the nuclear advantages of single station and promote the strategic transformation of "one body and two wings",but also for other enterprises to promote the improvement of overall budget management level to provide certain reference and reference.