Research On The Optimization Of Enterprise’s Comprehensive Budget Management System From The Perspective Of Industry And Finance Integration

Comprehensive budget management is a management method that realizes corporate strategy through a series of activities such as budget preparation,execution,control,and assessment,and is widely used in modern enterprises.In 2019,China National Railway Group issued the "Notice on Strengthening Comprehensive Budget Management",which requires the rational allocation of various financial and non-financial resources of the enterprise to achieve standardized,coordinated and efficient management and improve operating efficiency.Railway enterprises urgently need to "realize system-wide,all-element,and whole-process management and control through ’one budget’",give full play to the guiding role of comprehensive budget management in the optimal allocation of resources,and coordinate transportation production,asset funds,financial revenues and expenditures with comprehensive budgets.Various resources and economic activities,such as business assessment,reflect the direction of business policies.This article first introduces the related theories of comprehensive budget management and business-financial integration,and through combing the research literature,explains the development status of comprehensive budget management based on business-financial integration.Then take M Railway Company as an example to analyze the comprehensive budget management system from the perspective of the company’s business and financial integration at this stage,and find out that the business and financial integration budget management concepts in the M Railway’s comprehensive budget management system need to be improved and the budgeting is unscientific,Weak budget control,unreasonable resource allocation,stagnant construction of industry-financial integration informatization,etc.,and proposed specific improvement measures from improving the comprehensive budget management system,optimizing the overall budget management process,and building a platform for industry-financial integration.This article is closely related to the operating reality of M Railway Company,and puts forward opinions and suggestions on optimizing the comprehensive budget management system of M Railway Company with the integration of industry and finance as the core,so as to make the comprehensive budget management give full play to the whole process and the whole process under the guidance of the principle of industry and finance integration.The management role hopes to serve as a reference for other companies in the same industry in comprehensive budget management.