Research On The Optimization Of The Overall Budget Management Of X Company Based On The Integration Of Business And Finance

Comprehensive budget management is a core management control method in today’s management accounting disciplines,providing effective support for companies to make the company,and has now become a crucial management model of domestic and foreign enterprises.Its internal significance is based on different financial information and nonfinancial information,guiding enterprises to formulate their own strategic objectives,manage daily operational activities,dispersion of business risks and optimize resource allocation.In November 2021,the Ministry of Finance issued the "Fantasy" planning of the "Thirteenth Five-Year Plan" of the Fedement Reform and Development,and the "Adhere to Integration Development" made clear requirements,pointing out the depth integration of accounting work and business management activities with digital technology.When the current business is working in a comprehensive budget management,most of the accounting discipline accounting and supervision means,the financial perspective is based on the basis of budget management,thus ignoring the connection between comprehensive budget management and corporate business operations,so It will significantly weaken the guiding significance of comprehensive budget management to the company’s actual work.The original extensive management method is clear due to its clear function,the barrier is obvious,and the need for continuing development of the company has not been able to meet the needs of the company,and the integration of financial integration has become the core competitiveness of enterprises and achieves the necessary path of sustainable coordination..This paper starts from the relevant theory,using the literature research method,the field survey,the case analysis method,etc.Related literature.Second,introduce the basic situation of the case X company and make a detailed description of its comprehensive budget management status.Then,from the organization,budget preparation,budget execution control,budget supervision and other dimensions,and in-depth analysis of the reality of the computational cases X Company’s comprehensive budget management,and analyzes the causes of problems.Finally,based on the integration of the financial integration,an optimization recommendation is given to the Qualification Suggestion of the Quality of X Company.Based on this,this paper explores the optimal design of the overall budget management work of X Company under the background of the concept of integration of business and finance,in order to improve the level and quality of overall budget management,thereby ensuring the long-term and orderly development of the enterprise.Steady realization of corporate strategic goals.The optimization suggestions include the following six aspects:first,standardize the budget preparation process,and formulate budgets based on the analysis method of the enterprise value chain;second,strictly control the level of budget execution,strengthen the analysis of budget execution,and revise and adjust the budget in a timely manner within the allowable range;third is to set reasonable budget assessment standards and implement a scientific budget assessment mechanism;the fourth is to improve the budget system,provide institutional guarantee for the integration of industry and finance,improve the organizational structure of the company’s overall budget management,and join the industry and finance integration management team for all-round budget management.Control and review;fifthly,enhance employees’ awareness of industrial-finance integration,strengthen budget management concepts,and cultivate outstanding talents who are competent for business-finance integration;sixth,introduce advanced information technology,build a business-finance data sharing platform system,and break down information islands.Through research,this paper discovers that the combination of financial integration and comprehensive budget management helps enterprise resource allocation,strengthening enterprise budget control effect,improving industry competitiveness,achieving scale effects,full budget management model based on business integrity is long-term Strategic objectives,improve the important means of enterprise value.