业务与财务融合的预算管理模式探析

Analysis of the Budget Management Model under Business and Financial Integration

财务管理和业务管理是企业内部管理中重点关注的内容,为了改善当前企业存在的财务与业务相互分离的状况,结合预算管理要求,阐述了业务和财务融合的意义,分析了业务与财务融合下企业存在的问题,如预算目标与业财脱节、业财融合效果不佳、业财融合深度不足、缺少专业的全面预算管理机构等,并提出了业务与财务融合下预算管理模式的优化建议。

Financial management and business management are focal points within internal corporate management.In order to address the current issue of the separation between financial and business operations,this paper explores the significance of integrating business and financial within the framework of budget management,elucidates the challenges faced by enterprises under business and financial integration,such as the disconnect between budget goals and business and financial,suboptimal outcomes of business and financial integration,insufficient depth in integration,and the absence of a comprehensive budget management structure,and proposes optimization suggestions for the budget management model under business and financial integration.