Construction And Application Of Budget Evaluation Index System Based On Optimized Balanced Scorecard

As one of the important means to improve the efficiency of enterprise management,budget management can not only achieve the reallocation of resources,but also optimize the level of enterprise management through the role of budget assessment.After years of development,to promote the application of budget management in most enterprises,but by man-made factors,environmental factors and constraints,the budget management in many enterprises did not really work,most of the enterprise budget management goals focusing on short-term business objectives,and no contact with the company strategy,lead to short-sighted budget management and the executive,it also ignores the role of budget appraisal in enterprise operation and management.IN addition,the budget management is the internal management of enterprises,strong personalized features,in the construction of budget evaluation index system can be directly used the results of less and less,one of the difficulties which is most of the enterprise budget management.In recent years,most of the scholars in China have done a lot of research on the construction of evaluation index system in the budget,including the introduction of the balanced scorecard,economic value added construction budget evaluation index system is the mainstream approach,there willed combination of the two case studies using the existing research results,but the case is not able to meet the enterprise request.So the paper will choose the relative maturity of the budget management of Z company case study,through case studies to further explore the budget evaluation index system can be universally applicable,to the "small broad" effect.This paper uses the method of normative research,case study,questionnaire survey method,analysis of the current situation of the budget management of Z company to find the existing problems and breakthrough of constructing the evaluation index system of the budget,and the Balanced Scorecard evaluation model,constructing budget evaluation index system suitable for Z company to optimize the four dimensions of the Balanced Scorecard after analyzed the feasibility of verificat,improvement is also put forward relevant suggestions and measures.In order to research results has better popularization value;this paper tries to further explore the budget evaluation index system,put forward the direction of further research,but also made further explanation of the application of the research results.