Research On Comprehensive Budget Management Of G Blasting Engineering Company

The budget management system was first established in the United Kingdom.At the beginning of the 13 th century,the struggle of the emerging bourgeoisie in Britain to the dictatorship of feudalism for the fiscal,initially focused on the right of taxation,later gradually transferred to the control of capital and the preparation of the government financial balance statement.In the 1920 s,a comprehensive budget management system appeared in the United States,which became the standard operating procedure for enterprises.This program has the functions of management mechanism in control,encouragement,evaluation.After 1990 s,Chinese enterprises gradually accepted the comprehensive budget management,and some enterprises began to implement the comprehensive budget management system.In twenty-first Century,the comprehensive budget management system will become an indispensable management system.The research object of this paper is G blasting engineering company,which integrates the comprehensive budget management system into the actual work.Firstly,this article analyzes the domestic and foreign development of comprehensive budget management and understand the basic theory of comprehensive budget,including the meaning,organization system mode and process of comprehensive budget,in order to lay a solid theoretical foundation of implementing the comprehensive budget in G blasting engineering company.Secondly,this paper summarizes the status of G blasting engineering company.It briefly introduces the operating status,focus on the present situation of the comprehensive budget management of G blasting engineering company,and analyzed the problems existing in all aspects of the comprehensive budget management,including the problems pf target setting,budget establishment,budget implementation and control,budget evaluation and incentives,as well as the soft budget constraint problems,then analyze these problems deeply and find out the causes.After that,combining with the actual situation of G blasting engineering company,for the above problems in the comprehensive budget management,it proposes the optimization suggestions to set up more scientific and reasonable budgetary targets.It also propose the budgeting program for the company,involving the comprehensive budget management,financial budget,handle properly the execution and control of enterprise budget,build a perfect budget evaluation system and budget examination and incentive system,then to establish a fair and just system of comprehensive budget management and improve the enthusiasm of employees.Finally,the conclusion is drawn through the research of this paper.