Research On The Optimization Of The Overall Budget Management System Of G Railway Enterprises Under The Intergration Of Business And Finance

Today’s railway freight car companies are still in the transition period,the external market competition is gradually fierce,the internal management scale is expanding,and the importance of comprehensive budget management is becoming more and more prominent.Therefore,comprehensive budget management should also be constantly adjusted and changed according to the needs of enterprise development.However,there are many problems in the current comprehensive budget management system of railway freight enterprises,which can not well match the development of enterprise business.How to help the high-quality development of enterprises,is a topic of widespread concern in the railway freight car industry.In addition,the combination of comprehensive budget management and business-finance integration is an inevitable requirement for the development of the railway industry under the background of the current era.Therefore,the countermeasures proposed on the basis of analyzing the case of G enterprise can provide experience and reference for railway enterprises in the same industry to optimize their own budget management system.First of all,taking G railway enterprises as the research object,with the help of relevant theories,it researches and explores the path of integrating business-finance integration into its comprehensive budget system.The main research contents are as follows:(1)Analyzing the connotation of industry-finance integration and expounding its application status.(2)Analyze the status quo of the comprehensive budget system of G railway enterprises,and analyze and diagnose its existing problems and causes.(3)To improve and supplement the weak links of the G railway enterprise process,put forward the construction points of the industry-finance integration system and related guarantee measures.Combined with the analysis of the overall budget management system of G railway enterprises,it is found that the causes of the weak links in the G railway enterprise budget management system can be summarized into two aspects: the team management method and the problems left over by the enterprise’s own history.In terms of team management methods,the management of the enterprise lacks awareness of the implementation path of the integration of business and finance,resulting in a boundary between the business department and the financial department at the organizational level;the historical legacy of the enterprise itself is a series of legacy after the merger and reorganization of the G railway enterprise.Obstacles are not properly addressed.Aiming at the analysis of the causes of the problem,this paper proposes an optimization plan for the budget management system from the perspective of industry-finance integration.It is believed that G railway enterprises need to be based on the whole process management of budget preparation,execution,adjustment and control,evaluation and assessment,etc.The communication barriers of management and cont rol enable the financial work results to assist the company’s decision-making to a greater extent and maximize the company’s value.According to the optimization plan,the implementation path of the budget management system optimization from the perspective of G railway enterprises’ business and financial integration is designed,and optimization points are put forward for the organizational structure level and each budget link,and the establishment of a comprehensive budget management platform is proposed.From data asset management,cost analysis,information interaction,and overall asset management to ensure the advancement of business-finance integration in budget management.