基于战略地图的预算框架构建

Construction of Budgeting Framework Based on Strategic Map

近年来,企业所面临的经营环境、管理理念和模式及组织结构都发生了巨大的变化,现行的预算管理已难以适应企业发展需要,变革与创新势在必行。把战略地图的思想融入预算管理,对预算框架进行重新构建,可以增强预算的适应性和有效性。

In recent years, business environment, administrative notions, models and organizational structure enterprises confronting have undergone tremendous changes. As a result, it is difficult for the ruling budgeting administration to meet the needs of corporate development. Therefore, reform and innovation are necessary, we should try integrate the idea of strategy map into budgeting administration, and reconstruct a new budgeting framework so as to boost adaptability and effectiveness of budget.