业财融合背景下企业全面预算管理的思考

Reflections on Comprehensive Budget Management of Enterprises in the Context of Business and Financial Integration

在业财融合背景下,企业必须积极转变管理思想,做好预算管理工作,将财务管理的重点放在事前控制上。目前,全面预算管理在现代企业发展中起到重要的推动作用,是企业实现可持续发展的重要手段。但是,部分企业在实施全面预算管理的过程中存在一些问题,若不能有效解决这些问题,则难以充分发挥全面预算管理的作用。基于此,概述了全面预算管理的内容,分析了业财融合背景下企业全面预算管理存在的问题,并提出了优化策略。

In the context of business and financial integration,enterprises must actively shift their management mindset and excel in budget management,focusing financial management efforts on proactive control.Currently,comprehensive budget management plays a crucial role in the modern development of enterprises,serving as a vital means for achieving sustainable growth.However,some enterprises face challenges in the implementation of comprehensive budget management.Failure to effectively address these issues may hinder the full potential of comprehensive budget management.This paper provides an overview of comprehensive budget management,analyzes the challenges faced by enterprises in implementing comprehensive budget management within the backdrop of business-finance integration,and proposes optimization strategies.