Research On The Comprehensive Budget Management System Based On Risk Orientation Of H Group

In the 1920s,the idea of budget management has been sprouting in western countries,while China gradually introduced the comprehensive budget management method in the 1990s.On the basis of learning the western management theory and experience,China is gradually exploring and studying the budget method more suitable for China's socialist market economy model.Although the idea and method of comprehensive budget management have been widely used in Chinese enterprises,the advantages of this management method have not really come into play.Many enterprises still use this kind of management tool in the traditional level of financial budget management,and there are many problems in the application process.These problems are caused by the failure to establish a scientific and reasonable budget management system that is suitable for the changes in the market environment and the development of the enterprise,as well as the loopholes in the risk management.As a large diversified enterprise group,China resources group has implemented the 6S management system with unique features according to the enterprise characteristics,and achieved remarkable effects.It has successfully overcome the management problems in the process of organization collectivization and industrial diversification,and its application of comprehensive budget management method has also been in the forefront of Chinese enterprises.Although the management mode of China resources group is relatively mature,there are still some areas that need to be improved,such as insufficient information communication,difficulty in responding quickly to changes in the objective environment,and low enthusiasm of all departments in overall budget preparation.With the development of the Internet economy in our country,digitization and informatization level continuously improve,for access to information analysis and application of the enterprise put forward the new challenge,and used for the comprehensive budget management of enterprises should be more adapt to the development of market economy,and to identify in advance and avoid the risk of some enterprises may appear to play an important role for the long-term development of the enterprise.Through the design and exploration of the risk-oriented comprehensive budget system of the enterprise,the case analysis method is used to integrate the thought of risk management into the comprehensive budget of the enterprise.In the four systems of budget management,risk evaluation and judgment are involved.It is hoped that the enterprise can more effectively adapt to and avoid market risks and provide some experience for other enterprises in China to improve or choose the comprehensive budget management system.