基于云计算的企业集团预算控制流程再造——以W公司为例

本文研究了云计算下的企业全面预算管理，以W公司为例，构建云计算环境下的全面预算管理体系，对预算控制流程进行了再造，认为W公司在云计算下预算流程再造的经验在于：W公司借助云计算平台将企业战略与日常财务人员的工作紧密联系，借助云计算平台实现预算控制流程的统一化和规范化，提高预算管理应用效果；运用快速可行的预算编制方法，确保了预算数据的合理准确性，通过云计算平台的分析模块和预算考核指标，在“云”服务系统中预先定义，提高预算分析水平和预算考核的公正透明。

This paper analyzes the process of reengineering budget control on the basis of cloud computing which is a computer technology revolution. In this paper, enterprise comprehensive budget management in the cloud computing is divided into budgeting module, budget execution module and budget evaluation module. This paper takes W company as an example to study the process of reengineering budget when constructing the comprehensive budget management system in the cloud computing environment. This paper thinks that the experience of W company reengineering budget process under cloud computing is as follows： using cloud computing platform to make a close connection between financial personnel＇ s daily work and enterprise strategy; using cloud computing platform to unitize and standardize the budget control process; improving the effect of budget management application; applying the fast and feasible budgeting method to make budget data more reasonable and accurate; and predefining cloud computing analysis module and budget assessment indicator system in cloud service system to improve the level of budget analysis and the impartiality and transparency of budget assessment.