At 10:00 on January 6, 2024, the MPAcc Center of School of Economics and Management of Beijing Jiaotong University invited Tang Shuling, the director of China Communications Construction Corporation, to hold a wonderful lecture on Enterprise Accounting Practice for students majoring in auditing and accounting.The main idea of this lecture is the integration of enterprise, industry and finance.As the core, comprehensive budget management interacts with accounting and final accounts to promote the implementation of strategies, provide practical and comprehensive accounting knowledge for teachers and students present, and deepen everyone's understanding of the application of business financial integration in practical operations from a practical perspective.
In the lecture, Director Tang introduced that the comprehensive budget is an overall forecast of the business activities and financial performance of an enterprise in a certain period of time, which is characterized by the whole process, all-round and full participation.This paper introduces CCCC's comprehensive budget management system from four aspects: content, system, process and support system, including operating budget (including overseas operating budget), investment budget, science and technology investment budget, salary budget, financial budget and special budget, which are all analyzed in detail.
Then, Director Tang proposed the key points of comprehensive budget management, including adhering to closed-loop management, adhering to horizontal balance and vertical penetration, adhering to a high degree of convergence of budget assessment, and a brief introduction to the key work plans of comprehensive budget management.Director Tang hopes that the students will have morality in their hearts, methods in their minds, skills in their stomachs, weapons in their hands, power in their eyes, and ambition in their hearts in their future work, so as to contribute to the national financial cause.
This lecture provides a learning platform for students to understand the accounting practice of enterprises, which helps to expand their vision in the financial field. It discusses the practical application of the integration of three calculations and industry and finance, and has important reference significance for students to think about the path of future career development.