生态战略视角下企业全面预算管理优化研究

Optimizing Comprehensive Budget Management of Enterprises from the Perspective of Ecological Strategy

随着数字化、智能化的发展,商业运作正逐步走向生态化,生态战略引起越来越多的学者及企业家的关注。全面预算管理作为企业内部管理控制的主要方法,可以很好地服务于生态战略。本文以现代服务业企业为研究背景,从生态战略的视角,对企业全面预算管理现状进行分析,发现参与者的整体素质、目标差异影响实施效果,企业全面预算管理的支持条件不适时宜等问题,从而提出理念驱动,突出预算文化;权变管理,做好组织实施;技术赋能,精益信息化建设等优化策略,以便企业科学合理地配置资源,以更精确化的全面预算管理实现生态战略目标。

With the development of digitization and intelligence,business opera⁃tions are gradually moving ecologically,and more and more attentions from scholars and entrepreneurs have been attracted by ecological strategies,which adapt to high-quality development,and can be effectively served by comprehensive budget management.This article takes modern service industry enterprises as the background,analyzes the cur⁃rent situation of comprehensive budget management from the perspective of ecological strategy,combined with questionnaire surveys,and proposes optimization strategies to enable enterprises to allocate various financial and non-financial resources more scien⁃tifically and reasonably,and achieve ecological strategic goals through more precise comprehensive budget management.