Research On Optimization Of Comprehensive Budget Management In CHANG YOU Tourism Company

With China’s steady progress in economic development,technological progress and the modernization of the consumption structure of the cultural tourism industry have also exploited the opportunities at higher levels.This also included a new growth movement in the development of the cultural tourism industry.The cultural tourism industry has become an important component of the Chinese economic and technological industry,and its position is increasingly at the same time,the cultural tourism offer also faces unprecedented risks and problems.On this basis,cultural tourism offers should attach importance and confirm their own level of management,understand important connections and expand the depth of management,To better understand the opportunities of Comprehensive Budget Management,a highly effective tool for managing modern business management that can help companies maximize resources,Helping companies achieve strategies.In this paper,the use of the case analysis and literature analysis on the CHANG YOU tourism company’s comprehensive budget management research.Through investigation and research,We have found that there are already problems with the comprehensive budget management of CHANG YOU tourism company,it mainly includes: the limitation of budget establishment target,deviation of budget establishment from actual business,poor efficiency of budget analysis,ineffective guidance of budget analysis,non-compliance with the budgetary evaluation system and impact on the design of the budget evaluation index.The main reasons are: in the budgeting process,the budget target formulation and the strategic development plan disconnects,between the personal benefit and the enterprise benefit existence contradictory conflict,lacks the entire staff participation budget industry finance fusion consciousness;Personnel business ability and post mismatch,lack of information system applications,lack of deep thinking on data;Extensive budget evaluation,lack of evaluation reward and punishment mechanism and evaluation standards lack of fairness.Aiming at the current shortcomings of Chang You tourism company’s comprehensive budget management,this article proposes optimization strategies from the following four aspects based on the actual situation of Chang You tourism company’s comprehensive budget management.first of all,improving the new organisational structure of the budgetary management in three respects: testing the organisational system of the comprehensive budgetary management,deepening the concept of industry’s financial integration and awareness of the overall budgetary management of the entire staff.Second is the overall capacity to improve budgetary management and control in three respects: budgeting on the basis of strategic objectives,budget on the basis of action based budgetary indicators and of balanced indicators of gold-plates;Thirdly,the capacity to strengthen the most comprehensive budgetary management in three respects is: to strengthen the comprehensive budget management information capacity,to test a system of budgetary management and to establish a high quality budget management talent team;and Fourthly,we should apply the overall budgetary management evaluation system in three respects: the implementation of the budgetary evaluation system,the enrichment of the evaluation system and the exploitation and penalty mechanism By implementing the above measures,It is expected to provide a reference to the general budget manager of the CHANG YOU tourism company,help you to further improve the general budget management of the CHANG YOU tourism company.