Research On The Application Of Improved Balanced Scorecard In Strategic Budget Management

With the rapid development of society and economy,high-tech industry as the pillar industry of our country is more highly valued by the state.Faced with such fierce competition,to continue to occupy the dominant position in the market,only to expand the scope of businessis not enough,should consider the long-term development of the enterprise,budget management of their own to improve.Budget management is an important means of management of enterprise internal control,many industry attaches great importance to it,but in the specific implementation process,there are some problems that can not be ignored.For example,the balance scorecard did not reflect the concept of risk management,so that enterprises in the performance management,can’t palmSome uncertain factors brought about the loss to the enterprise control of enterprises,the level of performance evaluation in enterprises will inevitably bring some influence to the enterprise management deviation,correct judgment,bring the invisible risks to the development of enterprises.To change this state is the effective method of risk management theory into the balanced scorecard,ensure enterprise the normal operation and management methods of risk management,enhance the competitiveness of enterprises,for the enterprise strategic risk management objectives,thus integrating risk management and the balanced scorecard is the inevitable development trend of performance management in China.Through the use of this strategic budget management,budget will be able to play the role of more effectively.Because the implementation of strategic budget management,enterprise data will no longer be more than a year to be modified as the foundation,but the future will happen in all business activities,what will happen with the strategic goal of spending plans link established,if the planned expenditure has no effect on the implementation of corporate strategic objectives,it should reduce this part of the expenditure,reduce the cost of enterprises.So the basic theory of Balanced Scorecard and risk management theory as the starting point,expounds the meaning of Balanced Scorecard,balance the relationship between the four dimensions.OffThe Department,as well as the functions of risk management,and describes the improvement of the Balanced Scorecard theory;and then starting from the basic situation of Y company,introduces the risk situation of Y company,risk management status,to put forward the improvement of the Balanced Scorecard ideas;the actual situation in Y company,put forward the improvement method of Y company the balanced scorecard,constructs the risk management of the balanced scorecard framework based on risk control,increase the dimensions and four dimensions of current parallel constitute the five dimensions of the balanced scorecard,and from the target design,target decomposition,index design interpretation of the three aspects of risk control dimension function,and expounds the risk controlThe relationship between system dimensions and other four dimensions;finally,the five dimensions of the improved balancedscorecard in the Y company,and that in the enterprise,how to apply the five dimensions of the balanced scorecard,and finally evaluates the effectiveness,The improved Balanced Scorecard improves the level of strategic budget management and helps companies better implement their business strategy,puts forward five dimensions of the balanced scorecard.The importance of project completion contribute to the balanced score card in the promotion of the risk management of enterprises in our country based on the towel,enterprise strategic management level,has certain guiding significance to enhance the core competitiveness of enterprises.