Research On The Construction Of Comprehensive Budget Management System Of Xx Company Based On Performance Oriented

Comprehensive budget management, as an important tool of modern enterprise management, runs through all the processes of the enterprise operation, and has the function of controlling the whole situation, and is highly valued by the modern enterprise management. Budget concept was first produced in the UK, mainly used in the government budget, and the United States the first budget in enterprise management. Budget from the beginning of the traditional financial budgeting, and gradually developed into a modern management needs of comprehensive budget, budget management also from the beginning to cash, income, cost and profit for oriented comprehensive budget management development become the strategy oriented comprehensive budget management based on, pushing pre calculation and management strategy closely, makes the enterprise strategic goals to be refined for the specific work, promote the realization of the strategic goal of the enterprise.The concept of performance budget sprout in 1907, Kaplan and Norton in the 70 s of the 20 th century to create the strategy under the guidance of the theory of the balanced scorecard, budget from a purely financial point of view, change to the combination of financial indicators and non-financial indicators of comprehensive budget. With the development of economy, the enterprise management concept gradually with the international management standards, many scholars began to study for our country enterprise comprehensive budget management mode, our country enterprise comprehensive budget management also with traditional budgeting turned to strategy oriented comprehensive budget, in the newly revised national 2015 budget law multiple reference to performance, many scholars is also presented should be coordinated development of comprehensive budget management and performance management.The research of comprehensive budget management, performance appraisal and performance budgeting from of introduces the related theory of comprehensive budget management,performance appraisal, to construct the theoretical basis for performance oriented comprehensive budget management based on research for further study. On the basis of the theory, combined with the case, through the comprehensive budget management system of current organization, introduces the case analysis, the comprehensive budget management in the case of the company's problems. Based on the existing problems, the use of Balanced Scorecard in the financial, customer, internal operation, learning and growth in four aspects, from two angles of comprehensive budget management and performance management construction applicable to the case company based on performance oriented comprehensive budget management system, and puts forward the case company to implement the system, we should follow the principle. I hope the performance oriented comprehensive budget management system has the reference opinions to the case company and other enterprises based on the construction of comprehensive budget management.