论文部分内容阅读
预算管理曾被视为是计划经济的产物,在中国改革开放以来经济发展的很长一段时期内为人们所忽视。现代的公司经营战略理念强调了公司战略的竞争性、应变性和风险性,传统的工业企业预算管理模式和方法无法实现新的公司战略理念,这为工业企业预算管理变革提出了新的课题与挑战。本文重点分析了工业企业全面预算管理与公司战略的融合,分析二者之间的联系,并尝试以平衡计分卡工具,搭建工业企业基于战略视角的全面预算管理体系。
Budget management, once regarded as a product of planned economy, has been neglected by people for a long time in the economic development since China’s reform and opening up. The concept of modern corporate management emphasizes the competitiveness, adaptability and risk of the company strategy. The traditional mode and method of budget management of industrial enterprises can not realize the new strategic concept of the company. This brings forward new problems and countermeasures for the reform of budget management in industrial enterprises challenge. This paper focuses on the integration of comprehensive budget management and corporate strategy in industrial enterprises, analyzes the connection between the two and tries to balance the scorecard tools and build a comprehensive budget management system based on strategic perspective for industrial enterprises.