Research On The Implementation And Economic Effects Of Comprehensive Budget Management In Hunan Expressway

Since reform and opening up, a market economy system has been established in China. The management reform of enterprises and public institutions continues to advance. The implementation of a comprehensive budget management begins to show the necessity and feasibility in Hunan Provincial Expressway Construction and Development Corporation. Based on this, the dissertation analyzes the comprehensive budget management theory and practice of domestic and foreign enterprise, and proposes a comprehensive budget management mode to the actual situation of Hunan Provincial Expressway Construction and Development Corporation. Make a mode design for Hunan province highway comprehensive budget management, Further the dissertation explores the policy of the implementation of comprehensive budget management in Hunan Provincial Expressway Construction and Development Corporation, in order to improve competitiveness and economic benefits of Hunan Provincial Expressway Construction and Development Corporation.Firstly the dissertation introduces the connotation and theoretical system of comprehensive budget management. Secondly, the dissertation analyzes the present situation of budget management mode and the existing problems of budget management in Hunan expressway. Thirdly, based on comprehensive budget management theory and the actual situation of budget management in Hunan Provincial Expressway Construction and Development Corporation, the dissertation explore the concept design, organizational design, target design and mechanism design of comprehensive budget management mode in Hunan expressway. Mostly based on systems theory, the dissertation makes a mode design for Hunan province highway comprehensive budget management and constructs the resource integration subsystem. The system includes four subsystems and nine modules. The subsystems include resource integration subsystem, comprehensive budget preparation subsystem, analysis and control subsystem of comprehensive budget, comprehensive budget evaluation examination subsystem. The modules include business process reengineering, preparation, measurement, implementation, monitoring and evaluation. Then by using game theory, based on a relaxation budget model and a reward model, the dissertation analyzes economic effects made by comprehensive budget management in Hunan Provincial Expressway Construction and Development Corporation. Studies have shown that this budget management mode not only reduces the formation of budgetary slack, but also effectively improves the incentive effect of the enterprise budget. Finally, based on the above analysis, the dissertation puts forward some countermeasures and suggestions to implement comprehensive countermeasures budget management of the Hunan Expressway Construction and Development Corporation.