战略财务计划:现代企业预算编制的起点

Strategic Finance Planning:the Starting Point for Modern Enterprises' Budget Preparation

在预算起点问题上,学术界存在不同观点。现代企业应以战略财务计划为起点。这一新观点对于密切预算与战略财务计划的关系,执行战略财务计划,实现财务战略,提升企业管理水平具有重要现实意义。

There exist different points of view on the starting point of budget in academic fields. Modern enterprise should make the strategic financial planning as the starting point. This new idea has an important realistic meaning for the relationship between budget and strategic financial planning, for carrying out strategic financial planning, for realizing financial strategy and improving the enterprise's management level.