Research on Enterprise Comprehensive Budget Management Based on Supply-side Reform Perspective

The proposal of "supply-side structural reform" shifts the focus of economic regulation and management from the demand side to the supply side, and commits to a new balance between high levels of supply and demand. Based on the background of "supply-side structural reform", this paper introduces the current research situation and basic theories about enterprise comprehensive budget management at home and abroad, discusses the necessity of enterprise comprehensive budget, and analyzes the present situation of enterprise comprehensive budget. The author puts forward the relevant countermeasures of constructing the comprehensive budget management system, which has played a great role in promoting the performance evaluation, internal control and improving the economic benefits of the capital.