Research On The Current Situation And Countermeasure Of Financial Budget Management Of D Company

In the modern enterprise management mechanism,financial management occupies the main position,because financial management not only controls the economic lifeline of the whole enterprise,but also plays a key role in the future decision-making and development of the enterprise.As an important part of enterprise financial management,financial budget management plays a leading role in enterprise budget management,which is the core of enterprise business budget.It is also an important management means for enterprises to plan,control,analyze,summarize experience and improve strategic plan beforehand.Its function is to distribute enterprise resources reasonably and make progress on enterprise strategic objectives.Effective monitoring can help enterprises better adjust their strategies and achieve their development goals;therefore,it has directional significance for enterprises,which is also an important reason why financial budget management is increasingly valued by business managers and scholars.As an important industry related to our national life,the electric power industry is in the critical period of the reform and transformation of internal management system.The function and significance of financial budget management has gradually been widely valued.Within power enterprises,the functions of financial budget management mainly focus on improving the management level and organizational ability of enterprises,strengthening financial control of enterprises,realizing economic benefits of enterprises and ensuring social benefits.However,compared with other industries,the electric power industry covers a wide range of areas and has many management levels.Therefore,the implementation of financial budget management is more difficult,and the situation is particularly complex.In addition to higher management objectives,various problems often arise in the promotion of financial budget management,which has become a huge obstacle to the effective promotion of financial budget management.Therefore,it is necessary to analyze these problems and put forward targeted countermeasures,so as to promote the effective implementation of financial budget management in the power industry.At present,China's power system is vast,and the actual situation is different in different regions.Therefore,it is necessary to carry out financial budget work on the basis of specific analysis of the specific situation,so as to lay the foundation for the real play of the financial budget function.Taking D Company as an example,this paper investigates and studies the current situation of its financial budget management,finds out the problems existing in the financial budget management of D Company,and then puts forward some countermeasures to improve the financial budget management.This paper mainly uses the method of literature analysis and case study to carry out research.The first part is the introduction part,which summarizes the research background and domestic and foreign literature.Through the research,analysis,induction and summary of domestic and foreign literature,this paper explores the research idea of this paper.The second part is the theoretical analysis part,which analyses the budget management theory,financial budget management theory and value chain management theory,so as to lay a theoretical foundation for the later research.The third part is the case analysis part,which takes the financial budget management of D Company as the research object,combines theory with practice,and according to logical thinking,summarizes its financial budget management problems through the elaboration of the basic situation of D Company,and separately analyses various problems according to the specific financial budget management links,and preliminarily analyses the reasons,so as to make the following excellent.The countermeasures provide ideas.The fourth part is the Optimization Countermeasure part,which solves the above problems by elaborating the optimization ideas and ways of financial management strategy of D Company.In the process of elaborating the optimization approach,it is divided into five parts according to the problems optimized separately,so as to improve the pertinence of the optimization countermeasure.The fifth part is the process construction part.By constructing a fair,objective,scientific and reasonable financial budget management system,the subjective initiative of various business departments of D Company can be effectively mobilized,the level of financial budget integration management of D Company can be improved,the audit risk of financial budget and accounting can be reduced,the positive energy can be released,and the social clothing can be better created for D Company.More business value can create the value of enterprise development advice.Finally,for the conclusion part,this paper elaborates the conclusions and prospects of this study.This study can not only enrich the research results of budget management theory,promote the combination of financial budget management theory and actual financial management of enterprises,but also help D Company to innovate management concepts,improve internal management behavior,mobilize the subjective initiative of employees and through the functions of pre-planning,in-process control and post-evaluation of financial budget management.D Company provides valuable reference and suggestions for the management and development of enterprise,so as to provide optimization reference and suggestions for the financial budget management of subordinate subsidiaries and superior headquarters.