实施战略预算管理 提升国企预算管理水平

Implementation of Strategic Budget Management and Improvement of the State-owned Enterprises' Budget Management

在国家供给侧改革宏观背景之下,战略预算日益成为国有企业管理提升与提质增效的重点领域。本文介绍了战略预算的基本含义以及战略预算与战略管理、传统全面预算的相关性,着重阐述了为什么国有企业需要开展战略预算管理建设,战略预算管理的基本内容,并提炼出实施战略预算的关键点。

Under the macro background of China's supply-side reform,strategic budget has increasingly become a key area for state-owned enterprises to improve management,to enhance quality and to increase efficiency.This paper introduces the basic meaning of strategic budget and the relevance of strategic budget to strategic management and traditional comprehensive budget,highlights why state-owned enterprises need to carry out strategic budget management construction,explains the basic content of strategic budget management,and extracts the key points to implement strategic budget.