C City Water Company Budget Examination Evaluation System Optimization Research

Budget system is the core of the enterprise strategy development tools,and increasingly widely used in the modern enterprise,evaluation of budget and budget system,guarantee the smooth implementation of the budget.But many enterprise attaches great importance to the budget preparation and budget evaluation,easy to lose the incentive and control the budget so that the budget management become a mere formality,referred to as a bargaining tool between the superior and the subordinate.Therefore,in this article,with C city tap water company comprehensive optimization budget evaluation as the research object,refining the budget implementation evaluation mechanism,the budget evaluation real strategic services for the enterprise.This article is related to the C city tap water company,the main work is under the jurisdiction of branch company,subsidiary water pipeline construction operation and maintenance,and is responsible for water marketing management.A more comprehensive budget management,strict control in the process of budget implementation compiled by the range.But the company's budget evaluation has the following disadvantages:there is no specific evaluation department,prepare the perfect budget management foundation,evaluation objects is unscientific,unreasonable assessment indicators and incentive system,etc.,thus the effect of the budget management does not meet expectations.According to the research status at home and abroad,on the basis of the incentive theory,to assess the specific circumstances and the company budget company strategy,the combination of evaluation of tap water company's budget situation carries on the analysis and evaluation,guided by the principle of summary evaluation of budget,to assess the preparation of the budget plan,establishing evaluation mechanism,evaluation target indeed as the object,the establishment of incentives and rewards and punishment optimization Suggestions,then use the balanced scorecard,responsible for the main tools such as analytic hierarchy process(ahp)to rebuild the company budget evaluation index system,and design that matches the budget evaluation and incentive mechanism.Finally,shows the results after optimization.Budget for the purpose of this article is to provide concrete and feasible evaluation plan,thus to improve the C city tap water company and similar to the modern enterprise budget management level.