论文部分内容阅读
新兴媒体的快速发展,文化体制改革的深入进行,使得报业集团更加重视企业战略的制定和执行。战略预算管理以企业战略为导向,以战略目标为起点,运用平衡计分卡、作业成本法等工具,能够优化资源配置,保证战略目标得以实现。报业集团通过设立预算管理目标、健全预算管理组织、编制战略预算、进行战略预算监控与考评来构建集团战略预算管理,能够帮助报业集团厘清发展战略,提高战略在集团中的执行力。报业集团在构建战略预算管理时,还应当特别注意制定好企业发展战略、提高领导干部的重视程度、加强企业信息系统建设,以保障战略预算管理的有效构建并发挥应有的作用。
The rapid development of new media and the deepening of cultural system reform have made the newspaper group attach more importance to the formulation and implementation of corporate strategies. Strategic budget management is oriented by enterprise strategy, starting from the strategic goal and using tools such as Balanced Scorecard and Activity-based Costing to optimize the allocation of resources and ensure the realization of strategic objectives. The newspaper group can help the newspaper group clarify the development strategy and improve the execution ability of the strategy in the group through establishing the goal of budget management, perfecting the budget management organization, preparing the strategic budget, monitoring and evaluating the strategic budget to build the group strategic budget management. When building the strategic budget management, the newspaper group should also pay special attention to drawing up the enterprise development strategy, enhancing the importance of leading cadres and strengthening the construction of enterprise information systems so as to ensure the effective construction of strategic budget management and play its due role.