论预算管理在实现企业战略中的作用

The Function of Budget Management in Realizing Strategy of Enterprise

预算体系是联结企业战略目标与员工具体日常工作的传导装置;预算管理本身就是以企业战略目 标为导向的一种管理机制;预算管理手段的电子信息化是实施企业战略管理的有效工具。

Budget system works as a conduction device that links strategic goal to staff's routine work. As one of management mechanisms buget management features on strategy-goal-orientation. Besides, the computerization of budget management is one of the important means to implement strategy management of enterprise.