基于战略导向的国有企业全面预算管理探究

The comprehensive budget management of state-owned enterprises based on strategic orientation

近年来,国家财政局以及有关部门对国有企业预算管理关注度逐渐提高,希望在市场经济主导下,进一步发挥国有企业在经济市场中的作用,助推国有企业高质量发展。在此背景下,文章基于战略导向,研究国有企业全面预算管理的出路。研究发现,有的企业难以发挥战略导向作用实施预算工作,如战略与预算管理脱节、预算编制不够合理、预算执行管控不足、考评机制不完善、缺乏战略预算基础保障。因此,文章分析简述了企业战略与全面预算之间的相互作用,重点分析了其中存在的问题以及顺利落实此项工作的对策。

In recent years,the State Finance Bureau and relevant departments pay more and more attention to the budget management of state-owned enterprises,hoping to further play the role of state-owned enterprises in the economic market under the leadership of the market economy,and promote the high-quality development of state-owned enterprises.In this context,based on the strategic orientation,this paper studies the way out of the comprehensive budget management of state-owned enterprises.Research has found that some enterprises are difficult to play the role of strategic orientation in implementing budget work,such as:disconnection between strategy and budget management,unreasonable budget preparation,insufficient budget implementation control,imperfect evaluation mechanism,and lack of basic guarantee of strategic budget.Therefore,this paper briefly describes the interaction between corporate strategy and comprehensive budget,focusing on the problems and the successful implementation of this work.