| Financial management has always been an important part of the development of enterprises,we should keep up with the trend of the times,and realize financial sharing on the basis of data informatization.But at present,although many enterprises have begun to establish comprehensive budget management based on financial sharing mode,there are still some problems in this process,such as the low level of budget informatization,the lack of data linkage in the design of budgeting system,the lack of scientific basis for big data integration in budget assessment and analysis,etc.Therefore,we should specifically analyze the practical problems existing in the comprehensive budget management under the financial sharing mode of enterprise groups,help them improve the efficiency of comprehensive budget management,strengthen risk management and control,and gradually establish a comprehensive budget management system with full business,full process and industry finance integration,both of which are based on the transformation of big data.This paper takes H group as an example.As an auto parts company of BAIC group,H Group established a Financial Sharing Center at the group level in 2018.At present,it has initially formed and improved the comprehensive budget management under the financial sharing mode.The group leaders attach great importance to it and constantly introduce new technologies to update and optimize the operation mechanism.Based on the literature research on Financial Sharing as the breakthrough point,and expounds in detail the problems existing in H Group’s comprehensive budget management based on financial sharing mode,such as single budget supervision organization,lack of strategic budget objectives,lack of connectivity of budget preparation basis,lack of coordination,lack of coordination and so on The budget control and implementation are weak,and the budget evaluation index is single.Combined with the strategic management objectives of H group,using the theories of process reengineering preparation process,implementation control and analysis and assessment. |
