基于战略导向的企业全面预算管理体系构建

Building Comprehensive Budget Management System Based on the Strategy-oriented Enterprises

全面预算管理是一个系统工程,一个合格的预算体系必须具备战略性意义才能经得起市场竞争的考验。以战略管理理论为研究的逻辑起点,提出了基于战略导向的企业全面预算管理体系框架,并通过引入平衡计分卡战略管理工具,把战略管理的贯彻、战略规划程序和预算程序组成一个整体,从而有助于确保预算对战略的支持,实现战略与预算的有效对接。

The comprehensive budget management system is the systems engineering. The budget system up to grade must have stratagem meaning to stand up the test of the market competition. The article put forwards theoretical frame of the strategy-oriented comprehensive budget management based on comprehensive summary and specific analysis of it. At the same time, through introduction of Balance scorecard, make integration of strategic management execution, strategic layout program and budget program, which would help to guarantee that budgeting is supportive to the strategy and then link budgeting purpose with strategy execution.