关于战略导向全面预算的探讨

On Strategy-oriented Total Budget

战略导向全面预算具有传统的全面预算所无法比拟的优势。它建立在企业战略的目标基础之上,以企业的战略为导向和依据,是企业战略在财务管理上的分解和具体化,从而可以充分地发挥企业战略对生产经营活动的引导和控制作用,并依此有效地保证企业战略目标的实现。实施战略导向全面预算,就是要实现战略与预算的对接,使全面预算成为支持企业战略的工具。

Strategy- oriented total budget has incompatible advantages over the traditional total budget. It is based on the goals of the business strategy. It is strategy - oriented with the strategies of the business as its basis. It is also a detailed reflection of the business strategies in financial management to allow the business strategies to properly guide and control the business activities so as to effectively guarantee the accomplishment of the goals of business strategies. The strategy - oriented total budget is to combine strategies with budget and make total budg- et a effective tool of supporting the business strategies.