战略预算管理

企业战略预算管理问题初探

Probe into the Strategic Budget Management in Enterprise

试谈电力企业战略预算管理

Strategic Budget Management for Power Utilities

其次对战略预算管理的理论与实际应用进行了系统的研究。

Secondly , the studying of strategic budgeting is new in the world .

此外，本文对战略预算管理在阳光食品公司的应用进行了案例分析。

Besides , this paper has a case analysis on how Sunlight Food Company prepares and implements strategic budgeting .

企业战略预算管理是以企业战略目标为导向的一种预算管理机制。

Strategic budget management in enterprise is a kind of budget management mechanism oriented by the aim of the enterprise strategy .

目前国内将战略预算管理与财务风险防范结合起来研究的成果并不多见，仅有的少量理论成果研究的层次也不深入。

At present domestic strategic budget management and prevention of financial risk combining research results are rare , a few research achievements of theory only level are not deep .

时至今日，经过从内容到形式的多次变革与创新以后，战略预算管理理论在企业中的应用已经逐渐完善，形成了较为成熟的理论体系。

Today , through many times of change and innovation in content and form , the application of strategic budget management theory in enterprises has been completed , developed a relatively mature theory system .

本文分析了传统全面预算管理体系的局限性，提出了战略预算管理的基本特征，指出在激烈竟争的经济环境中采用战略预算管理的重要意义。

The paper analyses the limitation of traditional all-round way budget management system and puts forward the basic characteristics of strategic budget management , pointing out the important meaning of strategic budget management in shap competitive economic environment .

无论是企业单位还是事业单位，无论是国际还是国内，战略预算管理在促进整个经济活动和避免经济危机和金融危机，以及加强企业财务管理，都有着极其重要的作用。

Whether in corporations or institutions , whether in international or domestic , strategic budget management has play a big part in the promotion of the whole economic activities , risk-averse economic crisis and financial crisis and strengthening the financial management of enterprise .

为克服传统预算管理模式上述缺陷，本文提出将战略导向预算管理作为传统预算管理的改进方向，并对比分析了平衡计分卡、作业管理法、EVA等管理工具在战略导向预算管理中的应用。

In order to overcome the limitation , this article proposed the strategic guidance budget management as improvement direction . We contrast and analyze balance improvement budget and Balanced scorecard ( BSC ), activity-based management ( ABM ), EVA as managed the strategic tool .

基于价值创造的商业银行全面预算管理框架构建包括商业银行经营战略与预算管理，预算管理的模式选择，基于价值创造的商业银行预算管理框架。

It includes commercial banks strategy and budgetary management and budget management pattern and commercial banks budget management frameworks which is built based on value creation .

基于战略的预算管理，为公司运用战略工具获取未来的竞争优势提供了一种有效的战略管理与控制方法体系。

A strategy based budget management model can provide an effective system of strategic management and control methods , which will help the company use strategic tools to obtain future competitive advantage .

指出了战略是企业预算管理的核心。

It proposes that corporate strategy is the core of budget management .

基于企业集团战略的动态预算管理研究

The Research on Dynamic Budgeting of Industry Association Strategy

通过这一过程，进而总结出实施战略导向全面预算管理的保障。

Through this process , and then summed up the implementation of the strategic orientation of comprehensive budget management .

针对这些问题，本文提出了可行性的解决方案：调整预算的管理模式，建立基于企业战略的全面预算管理体系。

Address these issues , this article feasible solution : adjust the budget management model , based on corporate strategy establish the comprehensive budget management system .

论文介绍了平凉新世纪集团公司预算管理执行情况及存在的问题，重新设计了新世纪集团公司的组织体系和战略导向的预算管理体系。

The paper presents the implementation of budget management and the previous problems in Pingliang New Century Group and redesigns the organizational system and the budget management system under the strategic oriented of New Century Group Company .

最后，在此基础上分析了战略导向的预算管理比传统预算管理所具有的优势，并针对我国现实情况找出实施战略导向的预算管理的障碍，提供克服障碍的措施。

Finally this article analyzed the strategic guidance budget management to budget the superiority compared to the tradition which the administration center had , and aimed at the our country realistic situation to carries out barrier of the strategic guidance the budget management provided the solution the measure ?

为解决这个问题，本论文试图构建战略导向的预算管理体系，将预算视为战略实施全过程中的管理方法，以使预算管理的战略机制作用得以真正发挥。

In order to solve this problem , the paper attempts to construct the budget management system under the strategic orientation to enable the strategic mechanism function of the budget management truly to display , regarding budget as the management method in the entire process of the strategy implementation .

以战略为导向的预算管理机制研究

A study of budget management system based on the strategic direction

基于战略导向的全面预算管理框架探讨

Based on strategic guidance comprehensive budget management frame discussion

中国盐业总（集团）公司实施战略导向的全面预算管理研究

The Research on Strategy-Oriental Comprehensive Budget Control Implemented by China National Salt Industry Corporation

战略导向企业全面预算管理模式研究

Research on Strategy-oriented Enterprises Comprehensive Budget Management Model

本文的不足之处在于没有进一步探讨分析战略导向的全面预算管理为农业企业带来的具体效益。

This shortcoming is that no further discussion and analysis strategy guided comprehensive budget management for the specific benefits of agricultural enterprises .

价值管理至少应该包含企业战略管理、全面预算管理、投融资管理、营运管理、业绩评价和薪酬激励。

Value management system should at least include strategic management , comprehensive budget management , investment and financing management , operation management , and performance evaluation and compensation incentive .

第三部分从理论角度对如何构建战略导向的全面预算管理进行了探讨，对战略导向下的预算管理组织架构、战略目标的制定与分解以及战略预算的编制进行了深入分析。

The third part from the theoretical point of view on how to build a strategy-oriented budget management were discussed under the budget for the strategic direction of the management organizational structure , analyze strategic objectives and strategy formulation and decomposition of the budget in-depth .

另外论文还提出了实施战略导向下的集团公司预算管理体系的三条保障性措施，以保证企业战略导向预算管理的顺利实施。

In addition , the paper proposes three security measures of implementing the budget management system under strategic orientation to ensure smooth implementation of the strategy oriented budget management .

本文首先将平衡计分卡和预算管理进行对比分析，指出平衡计分卡的战略优势，将其引入到预算管理中，使平衡计分卡的战略优势与预算管理进行充分有效的整合。

This text analyzes Balance Scored Card and Budget Management at first , and points out the strategic advantage of the Balance Score Card , through absorbing Balanced scored card in the Budget Management , can combine Budget Management with the strategic advantage of the Balance Scored Card .