本文从树立“低油价”思想,改进传统的预算模式,建立以业务路程为支点、以责任分工为基础、各职能部门相互配合、各管理层联动的全面预算管理体系;建立预算管理流程,建立以“平衡积分卡”为主导的绩效考核体系,将“低油价”下的全面预算贯穿生产经营全过程,提高企业经济效益。 This article from the establishment of “low oil price ” ’s thought, improves the traditional budget pattern, establishes the overall budget management system which takes the business route as the fulcrum, the division of responsibilities, the various functional departments cooperate with each other, and the management linkage; establishes the budget management process , Set up a performance appraisal system dominated by “Balanced Scorecard ” and set the overall budget under “Low Oil Price ” throughout the whole process of production and operation so as to improve the economic efficiency of enterprises.