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近几年来,随着市场竞争日趋激烈,企业间的竞争已经发展为成本优势的竞争,企业如何在激烈的市场竞争中立于不败之地,阐述战略通过预算得到执行是我试图有所创新的尝试。鉴于水平所囿,仅限于泛泛而谈,但从战略规划到资本预算和年度预算的系统研究应该是一个值得而且尚待深入研究的课题,遗憾的是本文始终没能找到一种资本预算和年度经营预算有效衔接的可行方法,希望今后的理论研究和实务操作能在此方面有更大突破。
In recent years, with the increasingly fierce market competition, the competition among enterprises has developed into a cost advantage of competition, how companies in the fierce competition in the market remain invincible, elaborating on the implementation of the budget through the budget is my attempt to be innovative try. In view of the level, it is limited to the general discussion, but the systematic study from strategic planning to capital budgeting and annual budget should be a topic worthy of further study. Unfortunately, this article has failed to find a capital budget and an annual It is a feasible way to effectively link the operation budget and hope that future theoretical research and practical operation will make a greater breakthrough in this regard.