预算是一种系统的方法,用以分配企业的财务、实物及人力等资源,以实现企业既定的战略目标。预算本身并不是最终目的,它是在分配资源的基础上,主要用于衡量与监控企业及各部门的经营绩效,以确保最终实现公司的战略目标。从本质上说,预算目标是企业战略目标的阶段性体现。如果预算与战略没有联 Budgeting is a systematic way to allocate resources such as financial, physical and human resources in order to achieve the established strategic goals of the enterprise. The budget itself is not the ultimate goal. It is based on the allocation of resources and is mainly used to measure and monitor the business performance of enterprises and departments to ensure the ultimate realization of the company’s strategic objectives. In essence, the budget target is the phased manifestation of the strategic goals of the enterprise. If budget and strategy are not linked