Study On Comprehensive Budget Management Based On Business-finance Intergration

In the information age,modern enterprise management is faced with a new environment,new opportunities and new challenges.As a profitable organization,the enterprise carries out internal management through planning,organization,coordination,control and other management functions to achieve the established enterprise goals.In the process of implementing management,the cooperative operation and execution of various departments have become the top priority of the organization’s operating mechanism.Taking the enterprise budget as the starting point for an enterprise’s decision-making can make the enterprise’s operating efficiency more effective.Comprehensive budget management is to continuously adjust and optimize various resources of the enterprise under the traction of the established goals,and finally achieve the purpose of controlling the normal operation of the enterprise,improving the efficiency of internal resource allocation,and avoiding the external business risks of the enterprise.Restricted by factors such as imperfect theoretical development and application practice,there are still many problems in China’s current comprehensive budget management practice.Exploring the theory and application of comprehensive budget management,introducing the concept of industry and financial integration to optimize it,and promoting management accounting The construction of the system and the realization of enterprise development strategies have important research value.This article mainly starts with related theories,combines the concept of industry and financial integration,and uses literature research,case analysis,and investigation to introduce the current status of comprehensive budget management of CNPC Henan Sales Company,and the problems in its comprehensive budget management system.And analyze the reasons and make recommendations for the case company in comprehensive budget management,with a view to improving the current budget management status and enhancing the competitiveness of the industry.The article first introduces principal-agent theory,strategic management theory,value chain management theory,and balanced scorecard theory.These theories provide theoretical support for comprehensive budget management based on business-finance integration;second,comprehensive budget management and business-finance integration Has defined the concept and summarized the main characteristics of comprehensive budget management based on business-finance integration;again,the article elaborated the case company’s comprehensive budget in terms of goal orientation,organizational structure,preparation process,principle content,execution control and supervision and evaluation.The current status of the management system;then analyzes the problems and causes of the case company’s overall budget management process;on this basis,the concept of industry and financial integration is introduced to improve the case company’s overall budget system.By doing the top-level design of comprehensive budget management,improving the overall budget management system,and then opening the business and financial boundaries to achieve in-depth integration;by optimizing business resource allocation and financial operation mode to achieve process reengineering and strengthening the foundation of industrial and financial integration;by introducing value chain analysis,Give full play to the budgetary leading role;by building a data sharing management platform step by step,effectively use the value of information data,to achieve fine classification and maintenance of customers,and then establish big data support to eliminate the island of business and financial information;by using balanced scorecards,improve Performance appraisal mechanism;finally promote the construction of financial system talent team,strengthen the exchange of personnel and professional knowledge,and realize the transformation of financial management to value management.The final part puts forward the research conclusions and expounds the research prospects of comprehensive budget management based on business-finance integration.The purpose of this article is to introduce the concept of business-finance integration,to explore how companies use comprehensive budget management methods,optimize enterprise resource allocation,strengthen risk monitoring,and plan all aspects of the enterprise.Establishing a comprehensive budget management system based on business-finance integration can provide a useful tool for the implementation of corporate strategy.