Research On The Construction Of Comprehensive Budget Management System Of Hebei Iron And Steel Enterprises From The Perspective Of Social Responsility

Comprehensive budget management is the most advanced management system,it's guided by the strategic objectives of the enterprise,based on the right,responsibility and benefit combined on the basis of the responsible,through the supervision,incentive and distribution function,to solve the internal management of enterprises.With the development of China's continued economic growth in recent years,there also exposed many problems,such as the deterioration of the ecological environment problems,resources and energy shortage,therefore,corporate social responsibility has become the focus of research at home and abroad,at the same time,the inevitable trend of social responsibility is the development of modern enterprises.While at present the overall budget management of domestic enterprises mainly by the financial indicators reflect without taking into account the enterprise should bear the social responsibility,combining the social responsibility and the comprehensive budget management is more conducive to the supervision of the situation of corporate social responsibility,and how the comprehensive budget management in a scientific and reasonable reflection of corporate social responsibility is the focus of the integration of both,based on this,this paper constructs the comprehensive budget management system of Hebei iron and steel enterprises from the perspective of social responsibility,with a view to further understanding the overall budget management of social responsibility through this system.This paper first study of domestic and foreign related aspects,and introduces the related theory of social responsibility and budget management,based on this,advances the concept of social responsibility of the comprehensive budget management;secondly,analysis of Hebei iron and steel industry development present situation,combining with the status quo of the social responsibility of the comprehensive budget management problems;then,constructing social responsibility under the perspective of Hebei iron and steel enterprise comprehensive budget management system,the system includes the establishment of the budget organization,the strategic objectives of the budget,the preparation of the budget,the implementation of the budget,budget control and adjustment and budget assessment;After the trial operation of the management system in M iron and steel enterprises,the evaluation index system was constructed by fuzzy analytic hierarchy process,and the trial operation effect was evaluated and analyzed,and the suggestions for improvement of the budget management of the enterprise were put forward;finally,the implementation of the strategy put forward from the perspective of social responsibility in Hebei Province under the iron and steel enterprise comprehensive budget management.This study established social responsibility from the perspective of iron and steel enterprises in Hebei Province comprehensive budget management system,correctly reflect the situation of corporate social responsibility at the same time,to optimize and improve enterprise comprehensive budget management,the economic benefit of enterprises to improve and promote the development of enterprises,has the vital significance to the enterprise management,the enterprise's own economic development also play an important role in promoting.