| Comprehensive budget management is an enterprise comprehensive management tool which integrates the functions of resource management,regulation,comprehensive evaluation and implementation result evaluation.The application level of comprehensive budget management in China is far from that in western developed countries,so it is necessary to further improve the rationality and scientificity of comprehensive budget management.This paper first introduces the research background and purpose,summarizes the research status and achievements at home and abroad,defines the research ideas and methods,and summarizes the related theories of total budget management.Secondly,taking H Company as the research object,this paper makes a case study,and summarizes the organizational structure,internal establishment,control,supervision and evaluation of comprehensive budget management of H Company.Then,through the summary and analysis of questionnaire survey and interview,it is concluded that there are some problems in the comprehensive budget management of H Company,such as insufficient publicity and implementation,imperfect organizational structure,unscientific comprehensive budget preparation,lack of implementation mechanism,unreasonable assessment and reward mechanism,etc.Then,the balanced scorecard is introduced to guide the existing problems,put forward optimization measures,and design and optimize the overall budget management system construction scheme which is in line with the actual situation of H Company. |
