大数据时代全面预算管理面临的机遇与挑战  

Opportunities and Challenges Faced by Comprehensive Budget Management in Big Data Era

作　　者：孙昳昊[1] SUN Yi-hao(Suzhou Vocational University,Suzhou 215000,China)

机构地区：[1]苏州市职业大学,江苏苏州215000

出　　处：《中小企业管理与科技》2021年第26期28-30,共3页Management & Technology of SME

基　　金：江苏高校中外合作办学高水平示范性建设工程——苏州市职业大学与澳大利亚启思蒙学院会计合作专业,项目编号:苏财教[2017]126-16。

摘　　要：面对日益激烈的竞争压力,建立一套卓有成效的预算管理体系,对优化企业的经营管理、提升其竞争力有至关重要的作用。大数据时代,由于技术的进步,全面预算获得了前所未有的发展机遇,大数据与云计算技术可以帮助企业实现预算参与者的全覆盖,加速企业预算管理流程的再造,促进预算编制方法的改进,保障预算考核作用的提升,但是在大数据时代,全面预算也面临着很多考验,为此,企业需要进行自我修炼,建立"学习型组织",也需要国家进一步完善相关法律法规,让企业能够在合理合法的前提下更好地利用技术的进步获得更快的发展。Facing the increasingly fierce competition pressure,establishing an effective budget management system plays a vital role in optimizing the operation and management of enterprises and enhancing their competitiveness.In big data era,due to the advancement of technology,comprehensive budget has gained unprecedented development opportunities.Big data and cloud computing technology can help enterprises achieve full coverage of budget participants,accelerate the reengineering of enterprise budget management processes,promote the improvement of budget preparation methods,and ensure the promotion of budget assessment.However,in big data era,comprehensive budget is also facing many challenges.For this reason,enterprises need to cultivate themselves and establish a"learning organization".It also requires the state to further improve relevant laws and regulations,so that enterprises can make better use of technological progress to achieve faster development under the reasonable and legal premise.

关 键 词：大数据 全面预算 机遇 挑战 

分 类 号：F275[经济管理—企业管理]