Research On Y Company’s Comprehensive Budget Management System From The Perspective Of Environmental Elements

In recent years,environmental pollution has become a global cancer.In the face of increasingly serious environmental problems,it is urgent for China to take the path of sustainable development and change its economic benefit model.Enterprises are an important part of the economic market and the main destroyer of the natural environment.In order to improve environmental pollution and achieve the strategic goal of sustainable development,enterprises must consider the improvement of environmental competitiveness when formulating long-term business strategies.The comprehensive budget is the most basic and powerful management control method for an enterprise.The effective implementation of the comprehensive budget management system is beneficial to the environmental management of the enterprise.When constructing a comprehensive budget management system,scientifically and reasonably reflecting and managing and controlling the content of environmental factors involved in the enterprise can not only enhance the environmental awareness and market competitiveness of the enterprise,but also benefit the economic and environmental benefits of the enterprise.increase.This paper selects Y,a major coal company as the research object,to construct Y’s comprehensive budget management system from the perspective of environmental factors.First,sort out the relevant literature on comprehensive budget management and environmental budget at home and abroad,and based on relevant theories,analyze the development status of Company Y,the environmental pollution problems involved,and the status of comprehensive budget management.Separate the environmental elements involved,construct an environmental budget framework from the aspects of organizational structure,accounting system,content preparation,etc.,and effectively integrate with the comprehensive budget management system,list the relevant environmental element accounts in the budget report,and improve the environment From the perspective of factors,the implementation,control and evaluation of the comprehensive budget management system predict and analyze the effect of the system in practical applications.Finally,it puts forward three guarantee measures for the state,enterprise and society whenthe enterprise implements the comprehensive budget management system from the perspective of environmental factors.This article improves the company’s environmental management and market competitiveness from the perspective of Company Y’s overall budget management,with a view to providing a certain reference and reference for the environmental management policies of heavily polluting industry.