The Application Research Of Comprehensive Budget Management Based On Internal Control In X Company

With the rapid development of China's market economy,state-owned enterprises need to continue to adjust their management methods in the context of the new economic era,formulate development strategies closely around market changes,integrate internal resources,and coordinate the development of internal and external resources to indicate their development direction.As a management method,total budget management is applied to state-owned enterprises,the purpose of which is to promote the rational allocation of its various resources and promote the improvement of the operating capacity of enterprises.During the implementation of the state-owned enterprise's total budget management,although it continues to develop,there are still many problems,which have a bad impact on the role of total budget management.The preparation,execution,supervision,evaluation and evaluation of total budget management all reflect the idea of internal control,and the five elements of internal control are penetrated to complete the overall budget management process.The full function of total budget management benefits from effective internal control.Therefore,it is of great necessity and importance to use internal control standards to evaluate total budget management.This study totally analyzes and discusses the theory of internal control and total budget management.Combining the current status of total budget management of Company X,we start with five main factors of internal control,including:(1)internal environment;(2)risk assessment;3)Information communication;(4)Internal supervision;(5)Control activities,in-depth analysis of the problems in the implementation of X's total budget management,and propose improvement measures.The structure of this article is as follows:First,the introduction.It briefly introduces the research background and value,and studies the current status of total budget management and internal control at home and abroad,as well as the current status of total budget management based on internal control.The second part studies the theoretical basis of total budget management and internal control,and explores the theoretical basis of total budget management based on internal control and the necessity.The third part analyzes the company X's overall budget management status from the unit level and the business level.The unit level includes the organizational structure and information system,and the business level includes budget preparation,execution,evaluation and internal supervision.Diagnose the problems of company X's total budget management,including the lack of organizational structure,insufficient attention of company management,unscientific budget risk assessment methods,single evaluation body,single budget preparation method,insufficient execution power,no effective information transformation,supervision.Besides,the form of supervision organization is not clear and the quality of internal audit work needs to be improved.In the fourth part,it puts forward suggestions for improving the company's overall budget management organizational structure,budget management awareness,budget risk assessment,budget execution,information transmission,and supervision.The fifth part is to provide safeguards for the improvement of countermeasures,including the integration of total budget management and other management processes,institutionalized construction,and the construction of personnel teams.The sixth part is the conclusion of this article.Solving the problems in the total budget management of Company X from the internal control framework is not only a manifestation of the implementation of national policies,but also an important means to achieve its strategic goals.This article mainly adopts case study methods,survey research methods,and interview methods.On the basis of previous theoretical research,combined with practical surveys,it discusses the relationship between total budget and internal control.Based on the internal control framework,the company's overall budget management is optimized.