The Research On Comprehensive Budget Management Issues And Improvement Of Zhongye Changtian Company

With the rapid development of economy,Chinese enterprises need to learn advanced management concepts and methods to establish modern enterprise system.As an important aspect of modern enterprise system,comprehensive budget management is becoming more and more important.Since the beginning of the 21 st century,the state has gradually guided domestic enterprises to implement comprehensive budget management from large and medium-sized state-owned enterprises.But in general,compared with foreign c ountries,the application and research of budget management in China started late,and there are still some problems in the application of comprehensive budget management in enterprises.Therefore,the study of Zhongye Changtian’s comprehensive budget management has a certain practical significance for the implementation of comprehensive budget management in China’s enterprises and the promotion of the establishment of modern enterprise system.This paper analyzes the comprehensive budget management of Zhongye Changtian.First of all,the background and significance of the research are explained.Combined with the relevant theoretical basis and literature research,the research ideas and methods are put forward.Secondly,it introduces the basic situation of Zhongye Changtian,analyzes the current situation of its comprehensive budget management,points out the problems existing in the budget management system setting,budget preparation,budget implementation,budget assessment,and analyzes the reasons.Then,in view of the existing problems,based on the design principles and objectives of the improvement scheme,the specific improvement scheme is proposed from four aspects: comprehensive budget management system,budget preparation,budget implementation,budget evaluation and assessment.Finally,the implementation steps of the improvement scheme are designed,and based on the analysis of the obstacles in the implementation of the improvement scheme,the safeguard measures are proposed to ensure the effect ive implementation of the improvement scheme.Through the research,this paper forms the following conclusions: first,a reasonable budget management system is the prerequisite for the effective implementation of comprehensive budget management.Second,th e appropriate budget preparation method can effectively improve the quality of comprehensive budget preparation,and the game and effective communication in the process of budget preparation are the reasonable guarantee for effective budget preparation.Third,budget implementation and monitoring is an important guarantee for the effective implementation of comprehensive budget management.Fourth,the budget evaluation system should be scientific and reasonable.Fifthly,the implementation of the improvement plan must have feasible implementation steps and guarantee scheme.In this paper,the practice and related theories are combined to provide a specific plan for Zhongye Changtian to strengthen comprehensive budget control and improve the level of refined management.At the same time,it also provides reference for domestic enterprises to strengthen comprehensive budget management.