| The strategic plan of an enterprise is relatively factored in considering internal and external conditions.On the basis of reasonable determination of strategic planning,guiding the enterprises to optimize the allocation of resources,deciding the enterprises’ future development prospects,and it is important for further value-added enterprises.Comprehensive budget management is the enterprise of the key control way,and its system can be used as a management enterprise core method.Of course,its effective and scientific nature has gradually been recognized by China’s most enterprises.More and more enterprises,especially the large and medium enterprises,choose this kind of budget system and bring the enterprise’s core factors into this management system.It guides a great management behavior of enterprise,help enterprises achieve good achievements.But there are also many problems in the process of implementation,Shenhua Danyan company is not exceptional either.Its management is restricted to financial category,and its comprehensive budget work doesn’t timely and effectively combine short and long-term strategic planning.It makes significantly short-term effect and lacks of strategic support.If solving these problems,it must introduce strategy under the guide of the comprehensive budget management system,to effectively play the budget method in the implementation of the strategic objectives,to increase the value,to realize the management objective.This article,from the perspective of strategic oriented comprehensive budget,was firstly elaborated the research background,research purpose,research significance,combined with domestic and foreign research review,and it determined the research content,framework and research methods.Then taking Shenhua Danyan enterprise as an example,it introduced enterprise’s general situation,organization structure and strategic planning.Through researching and summarizing its comprehensive budget system,it put forward its possible problems.Namely,it exits deviations in budget targets and enterprise strategic planning,and it is not reasonable for budget management institutions of function allocation,and its budget monitoring work is weak,and budget assessment mechanism is not perfect.In this paper,the causes of the problems were analyzed.Meanwhile it combined with the experience of advanced comprehensive budget management both in domestic and abroad.The strategic map and balancedscorecard were used to optimize the design of the budget system.Finally,the paper put forward the guarantee measures for the operation of the comprehensive budget system,and it effectively promoted the improvement of the enterprise budget management ability,and it promoted achievements of the strategic goal.It also provided some reference for the comprehensive budget management of other coal enterprises. |
