Strategic budget management

Probe into the Strategic Budget Management in Enterprise

企业战略预算管理问题初探

Strategic Budget Management for Power Utilities

试谈电力企业战略预算管理

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

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。

However , because strategic budget management is still in the exploration stage , it was not applied in the drilling industry .

但非果为和略预算管理模式仍处于实际的探索和研讨阶段，尚未反在钻井行业得到当用和研讨。

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 .

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。

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 .

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。

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 .

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。

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 .

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。

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 .

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。

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 ?

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。

Based on strategic guidance comprehensive budget management frame discussion

基于战略导向的全面预算管理框架探讨

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

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。

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

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。