Research On The Comprehensive Budget Management Of X Grid Company Based On The Perspective Of Industry Finance Integration

Comprehensive budget management is the core component of the current management accounting tools,which can provide strong support for enterprise decision-making,and has been widely used by many enterprises at home and abroad.In June 2016,the Ministry of Finance issued the basic guidelines for management accounting,which clearly pointed out that in the application and implementation of enterprise management accounting in China,we should integrate finance and business organically,that is,the principle of integration.From the perspective of relevant literature and enterprise practice,the integration of industry and finance into comprehensive budget management can further improve management performance and promote enterprise development.Based on the integration of industry and finance,the research on comprehensive budget management of enterprises has great theoretical and practical significance.Based on relevant theories,this paper analyzes the current situation,existing problems and causes of comprehensive budget management of X grid company by using literature research,field research,questionnaire survey,case analysis and other methods.It is found that after years of development,X grid company has formed a comprehensive budget management system with full participation and full process management and control,and has steadily improved its business performance,operation efficiency,service level,etc.At the same time,the comprehensive budget management of X grid company also has some problems: first,the depth of industry finance integration is limited,and the budget deviates from the long-term strategy;second,the basic data needs to be consolidated,and the budget preparation is not scientific;third,the business penetration is weak,and the budget implementation is defective;fourth,the business chain is separated from the value chain,and the budget assessment guidance is unclear.In order to solve the above problems,this paper introduces the concept of industry finance integration management,and improves the comprehensive budget management system,including the following improvement measures: first,deepen the overall allocation of resources,strengthen the comprehensive budget balance and target coordination of vertical and horizontal integration,and promote the organic integration of value chain and business chain;second,optimize the budgeting method,use management innovation results,and improve the budget The scientific and lean level of management;third,strengthen process analysis and control,establish a whole chain budget management mechanism to ensure that budget implementation is controllable,controllable and under control;fourth,refine assessment indicators,further transmit and implement budget responsibilities,and enhance the role of incentives and constraints.