企业预算管理的创新

A Study on the Innovation of Corporate Budget Management

自20世纪20年代以来,预算管理在公司管理中一直发挥着不可替代的中枢作用。20世纪80年代中期以后,公司所面临环境的变化动摇了传统预算管理得以运行的基础和前提条件,传统预算管理的缺陷逐渐显现,最突出的表现是预算与战略不协调。这种不协调的直接后果是公司战略无法真正地贯彻。在借鉴作业预算的先进思想的基础上,依据平衡计分卡,构建了基于公司战略的预算管理框架。基于战略的预算管理,为公司运用战略工具获取未来的竞争优势提供了一种有效的战略管理与控制方法体系。

Since the 1920s, budget management has always played a central role irreplaceable in corporate management. After the mid-1980s, the environmental changes that many companies experienced have already shaken the foundation and prerequisites for the operation of traditional budget management, the deficiency of traditional budget management gradually emerges, especially the incoordination between budget and strategy which brings a direct consequence： corporate strategy can not be truly implemented. This paper proposes a corporate strategy based budget management framework which is structured on the Balanced Scorecard as well as some advanced ideas from operating budget. A strategy based budget management model can provide an effective system of strategic management and control methods, which will help the company use strategic tools to obtain future competitive advantage.