Asset Management: Capital Budget Management Must Be Promoted.

Budget management should establish the responsibility system of the chief executive of the unit and department.

To carry out comprehensive budget management is a long-term task for enterprises to strengthen management, enhance competitiveness and improve economic efficiency. Therefore, we should take it as the first task of strengthening internal basic management. We should set up budget management organization and determine the first responsible person of budget management as the chief executive of various units and departments. We should conscientiously strengthen leadership, clarify responsibilities and implement measures.

Chief accountant should be in charge of overall budget and economic operation responsibility system assessment, so that it is convenient to organize and coordinate budgeting and assessment work from the company level at the same time. At the same time, it is also convenient to combine the overall budget and economic operation responsibility system assessment, so that the idea of "budget is the basis of assessment and assessment is the tool of budget" has become a reality.

At the same time, the company's finance department should set up an integrated management section to conduct comprehensive budget, economic operation responsibility system, financial indicators assessment, so that the budget and assessment work can be carried out simultaneously, and the personnel of the budget system engineering will also be ensured.

Capital budgeting management is an important part of internal resource management of enterprises. In 2008, the company cleaned up the accounts of each subsidiary and its headquarters, and confirmed the basic accounts, settlement accounts, revenue accounts and expenditure accounts of each subsidiary.

Through account clearing and the compilation of capital budgets, the limited funds flow in a reasonable and orderly way.

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Every month, the company organizes the budget units to fill in, audit, summarize and execute the budget units.

And the economic responsibility system has been applied to achieve the purpose of effective operation of the capital flow and the business flow.

Specific measures are:

First, through the compilation of capital budgets, the company's sales departments, purchasing departments, production departments and other relevant departments have effectively linked the capital flow.

The monthly balance of funds will involve units of income and units that spend money, which will affect these units through the budgetary budget. When to withdraw money and when to spend and spend, how can they be integrated through budget management.

The two is to reduce the financial cost through capital budgeting.

By means of capital budget integration and finance company's loan, the financial cost is reduced, the economic benefits are realized, and the capital flow is ensured.

In 2008, 1~11 yuan was commissioned to lend 230 million yuan, and the financial cost was saved by 9 million 200 thousand yuan.

The three is the rational use of bill settlement.

Through budgetary control, reasonable opening and reasonable payment, we need to solve the problem of tight fund demand.

The four is to strengthen the fund analysis and evaluation mechanism.

We will accelerate the turnover of capital through the examination and notification of the economic responsibility system, the assessment and evaluation of control funds.

Five, we should adjust the structure of funds, repay loans in advance, and reduce financial costs.

In 2008, the development bank's 2 556 million technical pformation loan was refunded in advance, and the interest expense was saved by 1 million 450 thousand yuan; the liquidity of the financial company was repaid in advance by 6 000 yuan, and the interest expense was saved by 390 thousand yuan.

In 2009, the short-term loans of weapons group were used to replace the livelihood bank loans by 80 million yuan, the interest expense was saved by 1 million 580 thousand yuan, and the livelihood of the people's livelihood bank was repaid 3 000 yuan in advance, and the interest expense was saved by 390 thousand yuan.

The comprehensiveness is embodied in the whole staff, the whole course and the omnibearing.

The whole staff refers to the overall budget management involving all departments of the company, which requires full participation and joint completion. Any problems in the links will affect the overall benefit. The whole process refers to the budget management activities from the preparation, implementation control, assessment analysis, performance evaluation and rewards and punishments to every link of the company's business activities, which is the budget management of the whole process. The omnibearing refers to budgetary management including budgetary management, capital budgeting, capital budgeting and so on.