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1、AbstractAbstractThecomprehensivebudgetmanagementasamethodofinternalcontrolsmanagementincompaniesisusedinmoderncompanymanagement.Thecomprehensivebudgetmanagementundertheguidanceofthecompanystrategicgoal,throughbudgetingplan,performance,control,appraisal,encouragementandaseriesofactivities,im
2、provingcompanymanagementandoperatingefficiencyroundly.Thebudgetingappraisalasapartofthecomprehensivebudgetmanagement,itisnotonlythesummaryofbudgetingmanagementcirculationinthistime,butalsotheoutsetofthecomprehensivebudgetmanagementinthenexttime.Throughbythefeedbackandcorrespondingcontrolfor
3、theinformationofperformanceevaluation,itwillbefindandcorrectthedeviationofactualperformanceandbudgetingatanytime.Ifthecontrolofoperatingmanagementisnotbasedbythebudgeting,thebudgetingwillbecomeformalisticandlosecontrolforce.Thereforeasetofscientificandreasonablebudgetingappraisalmechanismis
4、veryimportantforconsummatethecomprehensivebudgetmanagementofcompanies.CompanyAisoperatingbyleadandzincindustrymainly,italsooperatingbygeologicalprospecting,mining,beneficiation,metallurgy,chemicalindustry,futureprocessing,tradeandscientificresearch.Followingthecompanymanagementismorenormati
5、vedaybyday;CompanyAimplementedthecomprehensivebudgetmanagementin2009toincreasethecompanyprofit.Throughthedevelopmentofthecompany,thecomprehensivebudgetmanagementismoreimpeccable.HoweverthebudgetingappraisalofCompanyAisnotperfect,thebudgetingappraisalishardtogetthedesiredeffect,itmakesthecom
6、prehensivebudgetmanagementisnotnormalworking.BasedtheinformationanddataforCompanyAandusedtheChineseandforeignliteratureandresearchesforreference,thepaperanalyzingthecurrentsituationofthebudgetingappraisalinCompanyAandfindingouttheproblemsofitsbudgetingappraisalsystem.Combingthecompanystrate
7、gicandphysicaltruth,theIIAbstractpaperputtingforwardtheoptimizedsuggestionforevaluationindicators,evaluationobjects,processingcontrols,relevantincentiveform.Thepaperalsodesignsthebudgetingappraisaltargetforprimaryresponsiblepersoncombiningthebalancedscor
