Based On The Strategic Orientation Of Comprehensive Budget Management Research

Comprehensive budget management as an important internal control management tools, management plays an important role for the enterprise. Has been accepted by most of the large and medium-sized enterprises in our country and using the comprehensive budget management in enterprise management ideas and methods, compared with the developed countries, comprehensive budget management level using the gap is still large. Along with the rapid development of economy in China in the21st century, great changes have taken place in the economic environment, large and medium-sized enterprises increase the management difficulty, make the comprehensive budget management in the process of enterprise applications appear some problems, such as the comprehensive budget management with enterprise strategy effective cohesion and comprehensive budget only focus on financial indicators, the chasm between budgeting and running situation of the enterprise, budget evaluation respectively, etc., already can not adapt to the management of large and medium-sized enterprises. This would require the enterprise strategy and enterprise comprehensive budget management effectively, build based on the strategic orientation of the comprehensive budget management system, through the financial dimension of the balanced scorecard, internal business process dimension, the customer dimension, learning and growth dimension to the enterprise strategy into a set of index system of performance, clear and detailed the enterprise strategy, and drive the implementation of comprehensive budget, can optimize enterprise resources, strengthen internal control, improve the level of enterprise production and operation management, improve enterprise’s competitiveness.This paper is divided into six chapters. First chapter is the introduction part of the subject research background, research significance, the research idea and structure of the ontology, and introduces the subject of innovation points; The second chapter to the enterprise strategy, the balanced scorecard and comprehensive budget management concepts and theories related to reviewed; The third chapter an overview of the construction of coal industry, the existing problems of budget management and the necessity of implementation based on the strategic orientation of the comprehensive budget management is described. Chapter iv based on the strategic orientation of the comprehensive budget system were described in detail; The fifth chapter elaborated based on the strategic orientation of the comprehensive budget system in Z company’s operation; Sixth chapter ontology research conclusions, based on the strategy of comprehensive budget management to enterprise strategic goal oriented, to construct the company organization structure of the organization system, to strengthen the implementation of various units in the company, have the perfect budget examination system. Hope to solve the problems arising from the traditional budget management, at the same time, hoping to give the comprehensive budget management of large and medium-sized state-owned enterprises some enlightenment and reference, it is the purpose of this study.