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<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">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</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/pbes.v7i4.8055</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring: Taking a Water Company as an Example</title><url>https://artdesignp.com/journal/PBES/7/4/10.26689/pbes.v7i4.8055</url><author>WangZhongjie</author><pub-date pub-type="publication-year"><year>2024</year></pub-date><volume>7</volume><issue>4</issue><history><date date-type="pub"><published-time>2024-08-26</published-time></date></history><abstract>This article takes water enterprises as the research object, exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era, as well as the process of management system reform. Introduce the current status of its budget management work, comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises, and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution. From the perspective of digital restructuring and upgrading of comprehensive budget management work, corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Zhang S, Li J, 2020, Analysis of the Logical Starting Point and Driving Factors of Comprehensive Budget Management. Friends of Accounting, 2020(01): 36–40.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Li C, He X, 2019, Exploration and Innovation of Big Data Audit Organization. Audit Research, 2019(05): 23–29.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
