| L&Z Securities Company is southwest region only a comprehensive securitiestrader enterprise, the company has obvious regional advantages and the relativecompetitive advantage, but in the global financial crisis against the backdrop of thesecurities company’s survival and development is in great challenges, in order to tideover their difficulties must strengthen the management of the company, shouldstrengthen the comprehensive budget management to achieve the maximization ofenterprise value, and comprehensively improve the enterprise management level andmanagement level.In the shareholding system reform and listing, L&Z securities company budgetmanagement attention to get good promotion and development, its managementthoughts in a certain extent recognition, but its and the comprehensive budgetmanagement mode and a certain gap. In the comprehensive budget management stillexist many problems, the main problem is that the company’s top management of thebudget know is insufficient still, budget or stay in plan level more become a mereformality, L&Z securities company’s budget management system is not complete,duties are not clear, need to integrate; The company adopts a profit for the start pointof the budget management mode, this kind of mode is with focus on profit light assetshortcoming, budget quality greatly down; Budgeting method, content, procedure istoo simple, the impact of the budget management of the overall effect, The company’sbudget in monitoring respect is very weak, analysis more weak, can’t timely find outthe reason for the difference between the budget, the budget can’t dynamicestablishment; The company budget adjustments appraisal system is not complete, yes all staff to the comprehensive budget management lack of initiative, creativity,enthusiasm, the staff of the budget emphasis is extremely low, and even produceresistance mood; Did not make full use of IT platform control means, or use the formof form report, artificial monitoring, budget control, analysis ability is low.These problems have seriously affected the comprehensive budget managementquality and efficiency, should actively take measures to solve these problems. First ofall, should establish perfect comprehensive budget management system, establish astrategic goal oriented budget target system; Administrative sequence model ofbudget management organization system can’t meet the needs of the presentmanagement target, so deal with budget management organization system to adjustforming professional management sequence, the establishment of comprehensivebudget management committee and the comprehensive budget management office, isresponsible for the overall budget decisions daily and daily management work.Second, strengthen the comprehensive budget management control system ofconstruction, relying on the YONYOU in NC system budget management module,can all-around in control of the company’s budget, establish more reasonableauthority for examination and approval system, strengthening cost and capitalexpenditure control. Finally, perfect the comprehensive budget management system,set up the comprehensive budgeting system, take "from top to bottom, fluctuationcombination" of the budgeting process; Perfect comprehensive budget system,formulate budget management system.In addition, that a comprehensive budget management work smoothly also shouldhave the following security measures: improve employees’ budget managementconcept, make the staff to participate in the whole process of budget, the budget forthe comprehensive development of lay the good foundation, train the employee thebudget management consciousness overall situation idea; Set up key budgetmanagement position control and warning; Make comprehensive budget analysis evaluation mechanism, establish a comprehensive budget analysis evaluation system,timely analysis budget reasons for the differences, carries on the reasonableadjustment. |
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