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.