The Improvement Research On Comprehensive Budget Management Based On A Combination Of Rights And Responsibilities

Comprehensive budget management is a scientific management system,is an important tool for effective internal control,and to help compani es achieve the optimal allocation of resources to achieve corporate strategic objectives.At present,many enterprises in China have realized the importance and necessity of a comprehensive budget management,but also a lot of exploration and pilot phase,but still there are many problems in the management of the budget such as weak management awareness,the budget system is not improve budget implementation is not in place,the budget methodology unscientific,a comprehensive budget management overall level is not high,failed to fully play its role in the company's internal governance,comprehensive budget management needs to be further improved and perfected.In this paper,the theory of practical ways to contact,first budget-related theories are introduced,then the overall budget management status H's in-depth analysis carried out,the company proposed H shortcomings strategic in the process of a comprehensive budget management operation,preparation unscientific,budget targets are too one-sided,missing content integrity,execution and control is not in place,cause analysis and performance evaluation assessment of touch and other issues,and problems were analyzed,and finally,in the problem and cause analysis on the basis of put forward some measure s to improve the security measures and the protection of the normal operation of the overall budget.The authors suggest that through the establishment of strategic budget management,i mprove budgeting methods,structure of BSC index system,improve the co ntent of the budget,strengthening budget execution and control,establish responsibilities and benefits of combining aspects of analysis and evaluation system,and to advance the company's comprehensive H management of the budget,to realize the moderniza tion of enterprises.