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在经济全球化与竞争激烈的经济环境下,企业实施战略预算管理,有助于企业长期战略远景的实现,确立企业在市场竞争中的战略优势地位。本文在阐述战略预算管理的定义与特征的基础之上,分析了企业实施战略预算管理的意义与作用,并对企业如何实施战略预算管理提出了一些建议。
In the economic globalization and the highly competitive economic environment, the implementation of strategic budget management by enterprises helps to realize the long-term strategic vision of enterprises and establishes their strategic superiority in the market competition. Based on the definition and characteristics of strategic budget management, this paper analyzes the meaning and function of enterprise strategic budget management and puts forward some suggestions on how to implement the strategic budget management.