大数据时代电子商务企业的预算管理研究

Research on Budget Management of E-commerce Enterprises in Big Data Era

首先论述了大数据时代财务数据的新特点,分析了大数据时代电商企业实施预算管理的意义;然后从预算编制、预算执行和预算考核等方面入手,剖析了我国电商企业采用传统预算管理工具进行预算管理存在的问题及其原因;最后从预算管理信息化、建立动态预算管理模式、加强精确数据理念等方面,提出了大数据时代电商企业预算管理的思路。

This paper describes the new features of financial data in big data era and analyzes the significance of implementing the budget management in e-commerce enterprises; then discusses problems and reasons of carrying out the budget management with traditional budget management tools by e-commerce enterprises in our country from budget planning,budget enforcement and budget assessment;finally,gives an idea of implementing budget management in e-commerce enterprises in big data era from budget management informatization,establishing dynamic budget management model and strengthening the idea of accurate data.