大数据背景下企业预算管理数字化转型的作用机制与实现路径

Mechanisms and Implementation Pathways for the Digital Transformation of Corporate Budget Management in the Big Data Era

摘要: 在大数据技术加快应用和企业经营环境不确定性增强的背景下，传统年度预算在数据口径、战略传导、动态调整和部门协同等方面的局限日益突出，如何借助大数据推动预算管理数字化转型，成为企业提升资源配置效率和风险应对能力的重要课题。文章基于权变理论和数据驱动决策逻辑，分析企业在数据与系统基础、战略传导和组织能力方面面临的现实约束，梳理数据整合、预测分析、流程自动化和协同决策的作用机制，提出数据治理与平台建设、战略驱动的动态预算、跨部门协作与人才培养、分阶段实施与风险控制四个方面的转型路径。针对算法偏差、模型依赖及其可能引发的战略短视，提出通过公平性检验、模型审计和人工复核约束技术应用，以推动预算信息、经营决策与资源配置有效衔接，提升企业预算管理的及时性、准确性和适应性。

Abstract: Against the backdrop of accelerating big-data adoption and growing uncertainty in the business environment, the limitations of traditional annual budgeting have become increasingly apparent. These limitations concern data standards, strategy execution, dynamic adjustment, and cross-departmental coordination. Using big data to advance the digital transformation of budget management has, therefore, become critical to improving resource allocation efficiency and corporate risk responsiveness. Drawing on contingency theory and a data-driven decision-making perspective, this paper examines practical constraints related to data and systems infrastructure, strategy execution, and organizational capabilities. It then elucidates four enabling mechanisms: data integration, predictive analytics, process automation, and collaborative decision-making. Accordingly, four implementation pathways are proposed: strengthening data governance and platform development, adopting strategy-driven dynamic budgeting, promoting cross-functional collaboration and talent development, and pursuing phased implementation with effective risk control. The paper also examines algorithmic bias, dependence on models, and the risk of short-term strategic thinking. It treats fairness tests, model audits, and human review as necessary checks on the use of these tools. Together, these pathways align budget information, managerial decision-making, and resource allocation, thereby improving the timeliness, accuracy, and adaptability of corporate budget management.