An Exploration of Enterprise Budget Management Strategies from the Perspective of Digital Transformation

Yingyu Zhou

Artificial Intelligence and Digital Technology, 2026, vol. 3, issue 3, 41-50

Abstract: The rapid expansion of the digital economy is driving profound structural transformations in corporate governance paradigms worldwide. Traditional budget management frameworks, which predominantly rely on hierarchical planning mechanisms and maintain separate accounting systems for operational and financial functions, increasingly find it difficult to satisfy the dynamic resource allocation demands imposed by volatile and uncertain market conditions. Drawing upon micro-panel data from China A-share listed companies spanning the period from 2022 to 2025, this study empirically investigates the influence of digital transformation on both the operational efficiency and measurement accuracy of corporate budget management practices. The analysis systematically elucidates the underlying mechanisms through which digital transformation exerts its effects, specifically examining data transmission pathways, process reengineering initiatives, and organizational synergy dynamics. The empirical findings reveal a statistically significant negative correlation between corporate digital capital investment and budget execution deviation rates, indicating that greater digital investment is associated with more precise budget outcomes. Furthermore, the deep integration of operational and financial data is shown to enhance budget dynamic response efficiency by approximately 58.7 percent. In addressing prevalent governance challenges encountered in contemporary digital budgeting initiatives, including data silos, model mismatches, and organizational decoupling, this paper proposes comprehensive optimization pathways centered on data governance frameworks, process restructuring strategies, and organizational empowerment mechanisms. The study ultimately provides robust empirical evidence and actionable governance recommendations for enterprises seeking to advance their digital budgeting initiatives and strengthen overall financial control capabilities.

Keywords: digital transformation; budget management; business-finance integration; dynamic budgeting; enterprise control (search for similar items in EconPapers)
Date: 2026
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