Optimised Research On Overall Budget Management Of CQ Group Based On Strategy Map

As the development of times,the development of our transportation and economy has become an indispensable link.Highway management company is the main part of franchise of highway toll collection.The operating company’s main source of income is tolls,but this is a non-subjective adjustment due to the policy.Therefore,the financial management of enterprises has become the core issue of enterprise governance.In order to strengthen the financial control of enterprises,many enterprises have adopted a comprehensive budget management system.Comprehensive budget management is a set of control,incentive,evaluation in one of the comprehensive,all-round management system,has gradually become a major tool for operational control.CQ Group is a key municipal public interest investment and financing enterprise,mainly responsible for the financing,construction,operation and management of the city’s highway and port and navigation infrastructure.Taking CQ Group as the research object,this paper expounds the impact of comprehensive budget management based on strategic map on group operation,introduces the system of comprehensive budget management in detail,and analyzes the problems existing in the company’s comprehensive budget management.After the analysis of the company’s organization,objectives,processes,and other systems,the main causes of the company’s problems have been found,such as unclear budget objectives,unreasonable budgeting quota standards and so on.And further in-depth analysis of the reasons.Combined with the business characteristics of CQ Group,this paper puts forward the improvement suggestions of overall budget management from the aspects of budget informatization,organizational structure,target determination,and process.Finally,in order to implement the new system,the safeguard measures are established from five aspects.Through the study of comprehensive budget management,this paper provides some references for highway operation companies to build scientific and reasonable comprehensive budget management system,and accumulates information for in-depth study of comprehensive budget management theory of highway industry.