<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">CEF</journal-id><journal-title-group><journal-title>Contemporary Education Frontiers</journal-title></journal-title-group><issn>3029-1879</issn><eissn>3029-1860</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/CEF.v4i5.15098</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Exploring Approaches to Enterprise Budget Management in the Context of Digital Transformation</title><url>https://artdesignp.com/journal/CEF/4/5/10.26689/CEF.v4i5.15098</url><author>CenMingdan</author><pub-date pub-type="publication-year"><year>2026</year></pub-date><volume>4</volume><issue>5</issue><history><date date-type="pub"><published-time>2026-05-26</published-time></date></history><abstract>Currently, digital transformation has become a crucial initiative for enterprises to overcome development bottlenecks and reshape their competitive advantages. Grounded in the context of digital transformation, this paper systematically examines its impact on corporate budget management and provides an in-depth analysis of the practical challenges faced by enterprises, including the disconnect between budget management and strategic objectives, ineffective organizational collaboration and rigid processes, as well as poor data quality and inadequate integration. Based on these findings, the paper proposes establishing a budget management system guided by strategic principles, continuously optimizing organizational collaboration mechanisms and budget management workflows, comprehensively advancing data governance initiatives, and outlining systematic approaches to achieving breakthroughs.</abstract><keywords>Digital transformation,Enterprise budget management,Data governance</keywords></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>[1] Li P, 2026, Exploration of Enterprise Budget Management Strategies Under the Perspective of Digital Transformation. China Market, (10): 174&amp;ndash;177.
[2] Liu XF, 2026, Digital Budgeting System Reshapes Corporate Governance. China Exhibition (China Conference), (6): 196&amp;ndash;198.
[3] Wang XJ, 2026, Research on Optimization Paths of Comprehensive Budget Management Under the Background of Digital Transformation. Tianjin Economy, (3): 40&amp;ndash;42.
[4] Wang Q, 2026, Research on Enterprise Budget Management Under the Background of Digital Transformation. China Agricultural Accounting, 36(6): 33&amp;ndash;35.
[5] Wu GG, 2026, Research on the Impact of Corporate Digital Transformation on Budget Management Effectiveness. Business Modernization, (7): 151&amp;ndash;153.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
