战略预算

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 .

最后提出通过多渠道筹措教育资金、最大限度节约教育资源、建立战略预算、严格预算控制来防范高校的资金运作风险。

Finally , the paper suggests some ways to take precautions on capital risk nearly : raising funds multi-channels , economizing on resources , establishing strategic budget and controlling strictly .

基于平衡计分卡的高校战略预算模式的研究是通过平衡计分卡战略管理系统的构建与预算编制方法的选择实现预算资金科学分配。

The research of higher education strategic budget model based on the balanced scorecard is the study of constructing a balanced scorecard system to realize the scientific allocation of resource .

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 .

本文通过吸收美国著名学者卡普兰和诺顿于20世纪90年代发明的平衡计分卡的先进思想，试图构建以战略预算和作业预算为基础的战略管理框架，这将对实现企业战略目标具有重要意义。

This paper , with the balanced score card introduced by Kaplan and Norton in 1990s , attempts to build a strategic management frame based on strategic budgeting and activity-based budgeting , which will play a major role in realizing the strategic goal of an enterprise .

AndrewKrephinvich是总部在华盛顿的战略和预算评估中心的防卫专家，他说中国军事力量的快速发展增加了大家对可能的中国扩张主义的担心：

Defense Analyst Andrew Krephinvich at the Center for Strategic and Budgetary Assessments in Washington says China 's rapid development of its military arsenal raises concerns about possible Chinese expansionism .

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 .

非政府智库战略暨预算评估中心涉入的是一个微妙的领域。

The nongovernment Center for Strategic and Budgetary Assessments is wading into delicate territory .

他与“战略与预算评估中心”的分析家们都认为，美国需要重新考虑其在太平洋地区的战略。

He and the analysts at CSBA argue that America needs to rethink its strategy in the Pacific .

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 .

由南非科技部资助的国家纳米战略的预算在2009-2010年接近了6亿美元。

South Africa 's National Nanotechnology Strategy 's budget , funded by the Department of Science and Technology , approached US $ 600 million for2009 – 2010 .

同时探寻企业集团战略全面预算体系的框架，为我国集团化公司战略预算体系的建设提供参考和借鉴。

At the same time to explore the enterprise strategic budget system framework , for our group of companies of strategic budget system to provide reference and draw lessons from .

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 .

公司价值创造与公司发展战略和计划预算密不可分。

Corporate value adding is closely related to developing strategy and 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 .

其次阐述了全面计划系统的两个假设：战略假设和预算假设。

Secondly , the paper expatiate the overall planning system in two oppositions : stratagem supposition and budget supposition .

欧洲需要一项全面战略，通过预算调整、金融修复和巩固增长的结构性改革，重建可持续的公共金融。

Europe needs a comprehensive strategy that restores sustainable public finances through budgetary adjustment , financial repair and growth-enhancing structural reforms .

企业根据市场制定其发展战略，全面预算从资源配置方面配合、支持企业发展战略的实施。

According to the marketing environments , corporations develop their development strategies , the implement of which is supported by overall budget through resources allocation .

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 .

针对现行资本预算中投资建议排队理论的缺陷，本文提出了基于企业发展战略的资本预算方法改进。

Aimed at the deficiencies of the queue principle of investment proposals in current capital budget , the paper puts forward some reformatory ideas base on enterprise development strategy .

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 .