战略导向预算管理的系统观

The System Perspective on Strategy-oriented Budget Management

作为实施企业经营战略的有效工具,战略导向的预算管理具有重要意义,是在环境分析的基础上,联结战略与业务流程的重要工具。根据一般系统论的基本原理,探讨了企业竞争战略与预算管理之间的静态匹配和动态调适关系,战略导向的预算管理是一个包括预算编制、预算监控、预算考评与预算改进的整体集成的闭环系统,并具有战略陈述、战略执行、战略检查和战略学习的系统功能。

In Enterprise management, the strategy-oriented budget management does count as a generally accepted effective controlling tool which is the bridge to connect strategy with business process on the basis of environment analysis. Based on the basic principle of system theory, this paper is to analyze the system characteristic of Strategy-oriented Budget dynamic adaption between Management is an Management. Focus of the analysis is on probing the relationship of static match and enterprise competitive Strategy and budget management. Strategy-oriented Budget integrated closed loop system including budget setting, budget control, budget evaluation and budget improvement elements, and bear Strategy statement, Strategy execution, Strategy evaluation and Strategy learning functions.