| In recent years,due to the acceleration of economic globalization,the scale of Chinese enterprises has continued to expand,and there have also been a large number of transactions between enterprises.As a result,business data related to them has also increased rapidly and exhibited very prominent characteristics of complexity.It also brings certain challenges to the management of the enterprise.Because the application of the financial online approval model can help enterprises to transform their business management models,and at the same time,it is conducive to the improvement of business management efficiency.At this stage,the online financial approval model has gradually replaced the traditional financial management model.Many medium-sized and large-scale Enterprises have begun to apply online financial approval mode in their daily management.Comprehensive budget management,with a strong systemic enterprise,through comprehensive budget management,the resources of different units and departments can be deployed,mainly involving financial resources and nonfinancial resources,and it can also achieve resource control through comprehensive budget management As well as assessment,through systematic control,the coordination and organization of various business and production activities of the enterprise can be realized,and the business objectives determined by the enterprise can be achieved.However,because the group often has a large number of subsidiaries and branches,the decentralized budget management method is often dispersed in budget management,resulting in lower operating efficiency of the enterprise,and weakening the overall management and control ability of the group,leading to budget The effect is not fully guaranteed.According to the guidance issued by the State-owned Assets Supervision and Administration Commission of my country,the future management of enterprises will be transformed from the previous "managed enterprise" model to the "managed capital" model.Optimizing overall budget management can provide very important support for the transformation of the SASAC management model.It means that the online approval of the project through the financial approval mode can realize the docking of the business operation and the production process and the comprehensive budget management process,which can provide very important assistance for the comprehensive budget management of the enterprise,and can make the budget preparation scientific and scientific.The rationality is effectively improved,which can effectively avoid errors and deficiencies in the budget data during the circulation period,can make the budget more effective,and can also improve the scientificity and rationality of assessment and budget analysis.The article mainly applies the case research method and theoretical research method.First,read and sort out the current academic journal literature and book materials on comprehensive budget management and financial online approval.After sorting out the relevant literature,it is found that there are few at present.Regarding comprehensive budget management,research literature articles applied in financial online approval projects,XZ tobacco company is selected as a research case,focusing on the analysis of the company's comprehensive budget management,and its problems in capital control and work efficiency Sort out and summarize,and then address this issue for XZ tobacco companies to implement financial online approval,as well as to make suggestions for the integration of comprehensive budget management and financial online approval,which specifically involves budget appraisal and control,budget execution and preparation and other whole-process plan design,And the development of a full set of financial online approval models.On this basis,it analyzes the expected effects of the XZ tobacco company's implementation of the above process and proposes corresponding safeguard measures,hoping to promote the realization of the XZ tobacco company's business and development goals. |
PDF Full Text Request