业财融合视角下公司全面预算管理研究

Research on the Company’s Comprehensive Budget Management from the Perspective of Industry and Finance Integration

全面预算管理是管理者基于企业自身战略目标,对企业的资源进行规划与管控以提高企业管理效率的一种管理手段。但是大部分企业对于企业经营预算只停留在财务层面,很容易出现预算与现实经营脱节的情况,使得预算管理形同虚设。目前我国的业财融合在企业中的推行并不理想,财务部门依旧只履行记账做报表等会计职能。本文引入A公司作为案例研究对象,分析其全面预算管理体系建设及执行的关键点,将业财融合的优点优化在A公司预算管理体系的执行中,并提出实施方案中的保障措施,以期获得一定成果后可以加以推广,促进行业全面预算管理质量提升。

Comprehensive budget management is a management means for managers to plan and control the resources of the enterprise on the basis of their own strategic goals, in order to improve the efficiency of enterprise management. However, most enterprises only stay at the financial level for their business budget, and it is easy to connect the budget from the real operation, which makes the budget management useless. At present, the implementation of China's industrial and financial integration in enterprises is not ideal, and the financial department still only performs the accounting functions such as bookkeeping and statements. This paper introduces Company A as a case study object, analyzes the key points of the comprehensive budget management system construction and implement, optimizes the advantages of industry goods integration in the execution of Company A budget management system, and put forward the safeguard measures, in order to obtain certain results that can be promoted, and promote the quality improvement of industry comprehensive budget management.