| Under the trend of the big data period,data is an indispensable info in the production and operation activities of enterprises,making a decisive contribution to the development of enterprises.Budget management of industry and finance integrated can ensure the authenticity and effectiveness of enterprise business activity data,through comprehensive quantification,mining potential problems or risks from the data,to achieve the benign development of enterprises,is a cutting-edge topics in innovative budget management areas.Based on the reading of the literature about integration of industry-finance and budget management,this study summarize and sort out the research trends of domestic and foreign on budget management,industry-financial integration,and the combination of the two.Simultaneously combine with their relevant theoretical research,using literature research method,investigation research method,and case analysis method to analyze the budget management of DQ company,summarize and sort out the defects in budget management.For example,the lack of budget preparation institution,poor budget execution control,absence of budget assessment and evaluation,low level of budget management information,which have brought certain development difficulties to the company.It is indispensable to establish an integrated budget management system of industry and finance.At the same time,consider implement conditions of the company to explain the feasibility of the implementation of industry and finance integrated budget management.Then in the guidance of the principles of comprehensiveness and applicability,build the DQ firms budget management system overall structure of industry-financial integration,explain in detail the specific construction content of the three modules of budget preparation,budget execution,and budget assessment in the application layer of the overall architecture.It closely integrates budget management,financial control and business operations,drives business with budget,improves the efficiency of resource use and operating efficiency.Taking engineering project purchasing materials as an example,it illustrates the specific application of budget management based on industry and finance integration.Finally,the article proposes to the necessary implementation basis for building budget management based on the integration of industry and finance,including budget management system,informatization application level,talent team building,and strengthening the concept of integrated budget management of industrial finances for all employees,and briefly expounds the expected results that the DQ company can achieve. |