Research On The Optimization Of Comprehensive Budget Management Based On Industry And Finance Integration

The "Basic Guidelines for Management Accounting "issued in June 2016 pointed out that in terms of the application and development of management accounting,Chinese enterprises must establish the basic concept of integration as the principle.This shows that the traditional budget management model is no longer applicable to the modern enterprise management system.The financial department must carry out in-depth business work on resources,information and control,and the business department should actively cooperate with the financial management work,Strengthen the integration of industry and finance,apply the financial management control theory to the actual business operation process,and transform budget management into the basic driving force for the development of enterprise operation and management.Under the background of the new power reform,power companies are facing market competition pressure and increasingly strict government supervision.The government departments directly supervise their income,cost,assets and other elements,putting forward higher requirements for their budget control ability.Relevant enterprises urgently need to improve their management level and resource allocation ability.Therefore,it is necessary to build a comprehensive budget management system for power equipment manufacturing enterprises based on the integration of industry and finance.This article takes the development process of comprehensive budget management based on the integration of industry and finance as a case study of Group A,starting from the perspective of industry and finance integration,and studies the implementation path and countermeasures of comprehensive budget management from the perspective of industry and finance integration by using the methods of literature research and case analysis.The main content includes six chapters.Firstly,starting with the relevant theories,this paper introduces and analyzes the two core concepts of budget and industry finance integration,as well as the theoretical basis of comprehensive budget management theory,internal control theory and the characteristics of budget management under industry finance integration,which is conducive to better research;Secondly,it analyzes the case of company A,introduces the background and basic situation of company A,and analyzes the current situation,existing problems and causes of financial management of company A in detail;Thirdly,it puts forward the optimization scheme from the perspective of the integration of industry and finance,and carries out the optimization design in detail from five aspects:budget management system,budget preparation,performance appraisal,human resources guarantee and information construction;Finally,the research results and conclusions are put forward.After this study,it is believed that the integration of industry and finance has become an inevitable direction in the development trend of modern management accounting,and has become another goal of financial transformation and promotion of contemporary enterprises.Comprehensive budget management is an important accounting method of enterprise management,which can integrate industry and finance theory into the whole process of enterprise budget management.Therefore,on the basis of in-depth study of the essence and role of enterprise industry finance integration,this paper will conduct a systematic discussion on enterprise comprehensive budget management,which can not only improve the overall allocation performance of the enterprise,but also strengthen the integration and coordination between the management department and the financial department within the enterprise,improve the enterprise management ability,and create conditions for the achievement of the overall strategic objectives of the enterprise.