| With the advent of the era of big data,interactivity and timeliness of information has become increasingly important for us,especially in the comprehensive budget management of enterprise.As an important tool for a conglomerate’s strategic management,Comprehensive Budget Management Method has been adopted by more and more enterprises.But its practical application,due to different reasons,fails to be as ideal as being expected,instead,it even incurs many problems in real world,analyzes the causes to those phenomena and offers assistance to a conglomerate for establishing a well-planned comprehensive budget management system.This paper starts from the enterprise comprehensive budget management of budget management,introducing the origin and development of comprehensive budget management.In-depth analysis on comprehensive budget management and the importance to enterprise are illuminated in the paper as well.On the basis of it,we introduce the concept of cloud accounting which is considered to be a instrument or a kind of management mode.Because in cloud accounting environment,accounting information sharing in the "cloud",through the mobile phone,tablet computer and other terminals,accounting for accounting can whenever and wherever possible business processing,greatly improving the working efficiency of the accounting,Enterprise managers can real-time through mining the financial and non-financial information fusion analysis,conducts a comprehensive and systematic prediction,identification control and response to the management risk of the enterprise,to achieve the flexibility to adapt to business to market changes,it can be used to better service for enterprise comprehensive budget management.However,due to the development of its own is not complete and accounting information security considerations and the high degree of technical requirements are not yet fully accepted by the people.The paper adopts literature analysis and case analysis method.First of all,the background of research,purpose,significance,and theoretical basis are introduced.Secondly,based on the introduction of cloud computing,it accounts for the relationship of comprehensive budget accounting and cloud computing.Thirdly,the paper builds the process framework of comprehensive budget accounting macroscopically,which makes the use of them easier to understand.Finally,taking an example of Chongqing jian gong,it emphatically expounds the practice of comprehensive budget management of Chong qing construction group on the basis of the cloud computing and analyzes the specific progress.The ultimate aim is to clear the relationship between performance budget and cloud accounting,to rely on the new information technology tools to get more understanding,more widely used and improved to get better. |