摘要
本文从全面预算管理的基本理论入手,围绕其战略导向性特征,在讨论企业战略与预算管理之间关系以及火力发电企业全面预算管理的现状及存在的问题的基础上,运用企业竞争力模型、价值链理论和平衡计分卡理论阐述火力发电企业如何实施以战略为导向的全面预算管理。
Based on the basic theory of the comprehensive budget management and its strategyoriented features, The relationship between the enterprise strategy and budget management, the comprehensive budget management situation and problems of the firepower enterprise are discussed. The business model of competitiveness, value chain theory and the balanced score card theory are used to demonstrate how to implement a strategy-guided comprehensive budget management for the firepower enterprises.
出处
《华北电力大学学报（社会科学版）》
2009年第3期13-17,共5页
Journal of North China Electric Power University(Social Sciences)
关键词
火力发电企业
战略
全面预算管理
firepower enterprises
strategy
comprehensive budget management
