| Amidst the information age,economic globalization and diversification in our nation,and the influence of big data,the rivalry between all industries has become increasingly intense,with the medical sector particularly affected by the economic climate.The internal comprehensive budget management of an enterprise is a critical factor in determining how to swiftly react to the ever-evolving market economic climate.The majority of Chinese enterprises still rely on the traditional budget method,relying solely on financial data for budgeting and disregarding the business budget,when it comes to implementing the current comprehensive budget management.The budget planning and the enterprise’s actual functioning become disconnected,the budget is not taken into account,and certain flaws are present.The Ministry of Finance’s June2016 Basic Guidelines on Management Accounting emphatically emphasize that convergence should be taken into account when utilizing management accounting.The integration principle is not being implemented by Chinese enterprises,and H enterprises are similarly deficient,particularly in terms of financial and business integration.Therefore,it is essential to create a comprehensive budget management system that incorporates industry and finance..The research literature is examined to explore the development status of comprehensive budget management,which is based on the integration of industry and finance,and this paper first introduces the theory of such management.This paper examines the comprehensive budget management system of H Pharmaceutical Group,taking into account the current industry-finance integration concept,the theory of comprehensive budget management,and the theories of the combination of the two,through the lens of relevant theoretical research.H Pharmaceutical Group’s comprehensive budget management is a must.the concept of industry-finance integrated budget management needs to be improved,excessive loose budget leads to out-of-control cost expenditure,unscientific budget preparation,weak budget control,unreasonable allocation of resources,stagnant information construction of industry-finance integration,and other problems are dug out.The paper culminates in a summation of the research’s findings,and also highlights the flaws of the research procedure.. |