基于可持续发展目标的企业战略预算

Enterprise Strategic Budgeting Based on Sustainable Development Perspective

中共十七大提出了科学发展观的重要战略思想,可持续发展是科学发展观的基本要求之一。在追求人与自然和谐发展以及企业长期可持续发展的背景下,本文采用规范分析法,探讨了以"平衡计分卡"理论为基础,以可持续发展目标为导向,融合与企业战略相关的社会、环境因素的企业战略预算的编制方法和步骤,并针对企业战略预算的实施提出了注重管理过程的预算实施控制方法。

In the 17th Congress of CPC,a significant strategic thought was proposed as ＂Scientific Development Concept＂,with sustainable development as its fundamental requirement.Under the background in pursuit of a harmonious development between human society and natural environment as well as long-standing sustainable development of enterprises,this paper adopts a normative analysis method and mainly explores the preparing methods and procedures of enterprise strategic budgets,which are based on ＂balanced scorecard theory＂ and oriented by sustainable development,with an integration of strategy-related social and environmental factors.Moreover,as to the implementation of enterprise strategy budgeting,this paper presents the control method for budget implementation focusing on management process.