Research On The Optimization Of Comprehensive Budget Management Of Company A Under The Background Of Business Finance Integration

The State-owned Assets Supervision and Administration Commission issued the Guiding Opinions on Accelerating the Construction of World-class Financial management System for Central Enterprises,which proposed to actively promote the digital transformation of enterprises,strengthen financial management and improve the efficiency of fund use,so as to realize the sustainable development of enterprises.At the same time,we should take effective financial management measures to ensure the quality and efficiency of enterprise development,and combine digital technology with financial management to provide strong support for world-class enterprises.In this economic environment,in order to achieve the objectives of investors,operators must fully reflect business performance,business activities,business results in the overall budget management of business management.Comprehensive budget management method after years of grinding,demonstration,modification cycle,in the modern enterprise management method,highlight a significant position.The analysis of non-financial data is used to organize and draw enterprises to formulate their strategic objectives,daily business activities and risk control,and optimize the allocation of internal resources.After the literature study of the enterprise comprehensive budget management and the integration of industry and finance,the author judged the drawbacks of the comprehensive budget management of the company implementation: the lack of scientific budget management organization,the non-standard budgeting process and standards,the failure of budget control,the lack of budget implementation analysis and assessment standards,etc.The main reasons are as follows: first,the organization of the company is not scientific,the lack of effective budget management organization;Second,the comprehensive budget management information system is not perfect,the digital level is not high and the lack of professional personnel,resulting in the company’s business information flow is not smooth,budget implementation out of control;Third,the budget assessment and standards are not clear,each department in the budget preparation of the rights and responsibilities are not clear,and then the assessment subject and object is missing,no clear standards.In view of the disadvantages,the optimization scheme is put forward.Its core optimization strategy is to establish relevant systems for the integration of industry and finance,including: 1)budget management organization,2)perfect budget preparation process,3)strengthened budget execution and control,4)clarified the budget assessment indicators,rewards and punishments,and with the help of the establishment of digital information sharing platform to strengthen the budget control as the guarantee,improve the professional level of industry and finance personnel.Through this optimization strategy,the communication and work efficiency between business and finance can be improved,and the efficiency of budget management can be improved.Second,it can also improve the accuracy,timeliness and comprehensiveness of the overall budget management of the enterprise,and actively promote the transformation of Company A to management value finance.This paper takes Company A,an e-commerce enterprise,as a case study,combining the principal-agent theory,comprehensive budget management,industry-finance integration,incentive theory,internal control theory,and the perspective of industry-finance integration to optimize and improve the whole process of comprehensive budget management of Company A.Through the deep integration of financial management,business process,business model and other aspects,as well as the innovation and optimization of information system,Improve the operation efficiency of enterprises,help enterprises realize efficient allocation of resources and achieve the strategic goal of sustainable development in the tide of consumption upgrading.At the same time,it can also help similar e-commerce enterprises to improve the level of operation management,and provide industry experience in building a comprehensive budget management system integrating industry and finance.