| The Fifth Plenary Session of the 19 th Central Committee of the Communist Party of China clearly proposed to "accelerate digital development" and formulated a digital China strategy.With the deployment of relevant work systems at the national level,China’s digital development has made a substantial leap.Driven by the national strategy,digitalization is closely related to enterprise management,and the digital transformation of enterprises has become one of the new directions for enterprise innovation and development.As an important part of enterprise management,comprehensive budget management is conducive to managers to manage enterprises more efficiently and achieve strategic goals to the greatest extent,so in the context of the digital era,the digital transformation of enterprise comprehensive budget management has become the only way for enterprises to develop in the new era.As a comprehensive urban investment group company,LT’s current comprehensive budget management method is difficult to meet the current needs of enterprise development,and digital transformation has become the key reform direction of the company’s management.Firstly,based on the combing of domestic and foreign literature,this paper analyzes in detail the current status and problems of budget organization,preparation,implementation and evaluation of LT in the current process of comprehensive budget management,and points out the prominent problems faced by LT’s digital transformation of comprehensive budget management.Secondly,the influencing factors of LT’s digital transformation plan for comprehensive budget management are studied and analyzed,and the digital transformation plan is formulated for the budget organization,preparation,implementation and evaluation in the process of comprehensive budget management.Finally,in order to ensure the smooth implementation of the digital transformation plan,targeted safeguard measures are proposed for the four implementation processes of comprehensive budget management in the digital transformation plan.This paper aims to provide a feasible case for the digital transformation of comprehensive budget management of relevant enterprises by researching and formulating the digital transformation plan of LT company’s comprehensive budget management.At the same time,it helps LT improve the overall budget management level,improve the efficiency of enterprise management,and help the development of enterprises. |