| With the rapid development of the socialist economy and the continuous improvement and popularization of the Internet technology,modern information technologies such as computer network communication have made unprecedented leaps in development.With the continuous development and improvement of the market economy,the competitive pressure of many enterprises in the development process is also becoming more and more intense.In the environment of big data,it is increasingly important to have a complete set of comprehensive budget management system.Big data can extract very accurate information.It can make a very accurate judgment on the budget required by different departments in different development stages of the company,which can promote the continuous improvement of the budgeting level of the enterprise.At the same time,the real-time information and transparency of the data can carry out real-time information control and feedback on the budget process,so that enterprises can make timely response to the changes needed by various departments through budget control.Moreover,the enterprise can carry on the further exploration to the data warehouse and data,can effectively improve the level of business enterprise in the budget management,enterprise in the optimization of technical efficiency at the same time,also can reduce the operation of enterprises and the production cost,flattening data resources into enterprise data assets,can promote the unity of each department cooperation and healthy benign development steadily,so as to improve the market competitiveness of enterprises.Over the past few years,steel industry overcapacity,the steel market demand has been shrinking and the increasing of steel prices fell,against the background of the iron and steel industry entered a meager profit era has become an indisputable fact that,at the same time,the government proposed to the reform of the capacity requirements for iron and steel enterprises is a huge challenge.As a scientific and real-time management method,comprehensive budget management has a very positive significance for promoting the management level of iron and steel enterprises.In this paper,based on the relevant research results of scholars at home and abroad,based on the era of big data resources for L enterprise case analysis,the case of enterprise budget establishment and budget implementation,budget control and budget assessment of evaluating and analyzing such aspects as found it failed to keep up with the Internet information age,the budget management is still in the traditional management ideas,thus there are a series of problems of budget management.In view of the problems in the overall budget management of case L enterprise,some optimization Suggestions are put forward.L enterprises need to strengthen information management in financial management.By using big data technologies,such as cloud accounting and ERP budget system,the comprehensive budget management system based on information is established,and optimization measures are proposed for the comprehensive budget management system based on real-time and transparency of big data information.When in the budget implementation process of this one,to continuously strengthen budget analysis and process management,timely and effective correction of budget implementation deviation and resource use efficiency is not high,in order to achieve lower L enterprise operating costs,efficient allocation of resources,enhance the level of comprehensive management of target,at the same time,also can give the same industry other enterprise to optimize the comprehensive budget management to provide a certain positive role of reference. |