Research on Enterprise's Comprehensive Budget Management System in the View of Big Data and Cloud Accounting

摘要

Comprehensive budget management is an advanced enterprise management model, and a way for enterprises to obtain optimal productivity and profitability of their resources. It plays an important role in the operation and management of enterprises. Big data technology, as a methodological leap forward for mankind's probe for society, will definitely reveal its effectiveness in enterprise operation, government management and scientific mass communication through cloud accounting. This paper firstly elaborates on the influence that cloud accounting and big data have on enterprise's comprehensive budget management. Then, it builds a framework of enterprise's comprehensive budget management system which will optimize the budgeting, budget enforcement, budget adjustment and budget evaluation procedure, and ultimately realize the rational allocation of enterprise resources.