Study On The Optimization Of Comprehensive Budget Management Of Group A From The Perspective Of Integration Of Industry And Finance

With the continuous development of the economy,the competition between enterprises becomes more and more intense.In order to gain an advantage in the fierce competition,enterprises must optimise and adjust their internal management.As an important management accounting tool,comprehensive budget management plays an important role in the integrated deployment and rational allocation of enterprise resources as well as in improving the efficiency and quality of management.The Ministry of Finance,in its "Guidance on Comprehensively Promoting the Construction of Management Accounting System",encourages enterprises to promote the realisation of the integration of industry and finance and explore innovative financial management styles.The integration of industry and finance is an inevitable trend in the development of enterprises.The integration and development of financial operations can promote the successful implementation of a comprehensive enterprise budget,which can also help the development of enterprises,so that the guiding role of the budget for enterprises can be better played.The rise of the concept of business-financial integration has provided a new direction of exploration for the optimization of comprehensive budget management.However,most enterprises have not integrated finance and business to a good extent,and most enterprises’ comprehensive budget management is still only at the financial level,but ignore the integration with business level,and the effect of budget management is not satisfactory,which is also the case of Group A.This paper takes Group A in the information and communication industry as the research object and investigates the optimisation of comprehensive budget management from the perspective of the integration of business and finance.Based on incentive theory,signaling theory and goal management theory,this paper uses literature research,case study method and survey method to investigate and analyse the current situation of Group A’s comprehensive budget management,and summarise its main problems.This paper analyses the current situation of the comprehensive budget management of Group A from the perspective of financial integration.This paper analyses the problems of Group A’s comprehensive budget management from the perspective of business-financial integration and puts forward relevant suggestions for optimisation,which to a certain extent broadens the understanding of business-financial integration and comprehensive budget management,and is of practical guidance to Group A in improving the level of comprehensive budget management and the quality of budget control.In addition,it is of reference value to other enterprises similar to Group A in terms of scale of operation and industry,and provides important reference ideas for other similar enterprises in optimizing their comprehensive budget management.