业财融合背景下工业企业预算管理研究——以A企业为例

Research on the Budget Management of Industrial Enterprises under the Background of Industry Finance Integration——Taking A Company as an Example

以A企业全面预算管理为例,探讨了工业企业在预算编制、预算执行、预算控制及人员培养方面存在的问题及原因,提出了优化策略。工业企业业务和财务流程中存在的主要问题包括各部门数据信息相互独立和分散、预算执行较难适应企业外部环境变化以及缺乏管理会计人才。其主要原因包括预算执行效率较低、业务和财务人员积极性较低、预算编制精准度较低。为此,提出了工业企业全面预算管理的优化策略,包括外购软件进行大数据集合,明确预算编制依据;预算编制与宏观战略决策相结合,提高预算执行效率;强化大数据信息化建设,推动业务与财务人员全面转型。业财融合很大程度上改变了企业预算管理模式。全面预算管理有利于提高预算执行效率和精确度,对提高企业风险应对能力具有积极作用。

Taking the comprehensive budget management of A company as an example,the paper discusses the problems and reasons of industrial companies in budget preparation,budget execution,budget control and personnel training,and proposes optimization strategies.The main problems in the business and financial processes of industrial enterprises include the independence and decentralization of data and information in various departments,the difficulty of budget execution in adapting to the changes of enterprises'extemal environments,and the lack of management accounting talents.The main reasons for this include low budget execution efficiency,low enthusiasm of business and financial personnel,and low budget preparation accuracy.So,a comprehensive budget management optimization strategy for industrial enterprises is proposed,including outsourcing software's big data collction,for clarifying the basis for budget preparation;combining budget preparation with macro-strategic decision-making to improve budget execution efficiency;strengthening the construction of big data informatization and promoting the comprehensive transformation of business and financial personnel.The integration of industry and finance has largely changed the corporate budget management model.Comprehensive budget management is conducive to improving the efficiency and accuracy of budget execution and has a positive effect on improving the enterprise's ability to respond to risks.