业财融合对全面预算管理的影响研究综述及展望

A Review and Outlook on the Impact of Business-Finance Integration on Comprehensive Budget Management

摘要: 业财融合是以业务为基础，实现财务部门和业务部门业务与财务的深度融合。随着互联网经济的不断发展，企业的经营活动更加多样化、复杂化，传统的全面预算管理已无法满足企业的发展需求。企业要实现长远发展，必须充分运用业财融合的手段来完善全面预算管理体系，将企业战略目标和业务活动相结合，实现企业资源优化配置。文章从业财融合对全面预算管理影响的文献综述入手，并且从高科技制造业企业的角度出发，梳理了业财融合的内涵及必要性、业财融合对全面预算管理影响的理论基础、业财融合对全面预算管理的影响及未来研究方向等方面，通过批判性分析现有研究成果，指出当前研究在行业针对性、机制量化分析、跨场景适配性等方面的不足，以期为企业加强业财融合以完善全面预算管理体系提供一定的借鉴。

Abstract: Business-finance integration is a business-driven approach that achieves deep collaboration between financial and operational departments. With the continuous development of the internet economy, corporate operational activities have become increasingly diversified and complex, rendering traditional comprehensive budget management inadequate to meet the evolving needs of enterprises. To achieve sustainable growth, companies must fully leverage business-finance integration to enhance their comprehensive budget management systems, aligning strategic objectives with business activities to optimize the allocation of corporate resources. This article begins with a literature review on the impact of business-finance integration on comprehensive budget management and, from the perspective of high-tech manufacturing enterprises, systematically examines the connotation and necessity of business-finance integration, the theoretical foundations of its influence on budget management, its practical effects, and future research directions. Through critical analysis of existing studies, it identifies current research gaps in industry-specific focus, quantitative mechanism analysis, and cross-scenario adaptability, aiming to provide insights for enterprises to strengthen business-finance integration and improve their comprehensive budget management systems.