Research On Comprehensive Budget Management Based On Strategy-oriented Gas Company YL

Enterprise strategic goal is its developing goal,which is based on relevant factors of internal and external environment.The strategic goal provides a guideline to help the corporate allocate resources rationally and determine its development direction,which is crucial to the corporate.Budget management is an important element of enterprise management activities.As an essential means of budget management,comprehensive budget management system is gradually accepted among enterprises in China by its scientific and feasibility.At the same time,more and more enterprises,especially large enterprises introduce the comprehensive budget management system.Considering all the key issues,the system helps the corporate to guide the management activities and to achieve the strategic goal.To build the strategy oriented budget management is meant to combine the strategic goal with budget management.After decomposition and quantization,the strategic goal is interpreted as specific budget goals so that corporate strategy throughout the entire process of production and operation,which helps the corporate to achieve the strategic goals.This paper fully understands the relevant theoretical basis and research status of current budget management,based on the actual situation of YL Natural Gas Company’s budget management.By using the methods of literature research,case study,questionnaire survey and interview,this paper finds out the existing problems in budget management of YL Natural Gas Company.On the strategic point of view,I use the Balanced Scorecard to further subdivide and quantify the strategy of YL Natural Gas Company,and give each subdividing target a value and weight.Finally,we construct the budget management system of YL Natural Gas Company,trying to provide some reference management ideas for the leadership of YL Natural Gas Company.It Can push the company’s budget management level to a higher level,but also can provide experience for other state-owned enterprises.