Research On Comprehensive Budgetmanagement Of Enterprise Group Basedon Financial Sharing

At present,the "14th five year plan" is an opportunity period for a new round of scientific and technological revolution and industrial change.Based on the policy background,era background and social background under the national 14 th five year plan,the financial shared service model is integrated into the business scene,and many traditional comprehensive budget management processes are reshaped to achieve a digital work system with full coverage of core business,horizontal and vertical connection,forming implementation,early warning The construction of digital collaborative projects such as supervision,evaluation and feedback has continuously improved the collaborative management level of group enterprises across levels,departments,businesses and systems.As a management accounting tool,comprehensive budget management is widely used in Chinese enterprises.At present,most enterprises have completed the construction of comprehensive budget management system,which plays an important role in enterprise strategy formulation,overall planning and resource allocation.With the large-scale application of the comprehensive budget management system,a variety of new problems emerge one after another,and the society has different opinions on the function evaluation of the comprehensive budget management system.In the era of data being the king,data has gradually become an important factor of production.The effective acquisition and utilization of information is essential for the optimization and upgrading of the comprehensive budget management system.More and more enterprises,especially large groups,have begun to implement the business model of the integration of the comprehensive budget management system and the information system.With the gradual popularity of the value characteristics and economic attributes of data,the big data industry runs through the whole life cycle of data and provides services for the whole process of data from the precipitation of original resources to the transformation of factor value.Based on the financial sharing service platform,this paper studies the application of comprehensive budget management,discusses the financial sharing characteristics and comprehensive budget management process,summarizes the necessity and feasibility of the integrated operation of comprehensive budget management system and information system,and studies the relevant measures to ensure its effective implementation,Design the comprehensive budget management process under the financial sharing and other related information systems.Using the method of case analysis,this paper studies the operation of the comprehensive budget management system under the traditional mode of H group,finds the problems existing in the traditional comprehensive budget management of H group,shows the process examples carried out by H group after introducing the financial shared service platform,and designs the comprehensive budget management process in line with H group,This paper discusses how to carry out comprehensive budget management activities under the financial sharing mode,makes a comparative analysis with the comprehensive budget management under the traditional mode of H group,and comes to the conclusion that financial sharing service has a positive innovation on the enterprise comprehensive budget management system.