预算项目的取舍是企业年度预算编制的难题。本文以平衡计分卡多维度考察实现组织绩效路径的指标体系为参考,构建了核电预算项目考察指标体系,并利用灰色关联度分析法对预算项目专家评分结果进行关联度排序,为核电企业在保障安全生产的前提下,从企业发展战略的角度出发制度化、科学化安排资源保障进行了有益的探索。 The choice of budget items is a difficult issue for the company’s annual budget. In this paper, we take the multi-dimensional balance scorecard as the reference to study the index system of organizational performance path, construct the index system of nuclear power budget project inspection, and use the gray relational degree analysis method to rank the relevancy of the project expert’s grading results, Under the precondition of ensuring safety in production, a useful exploration was made on systematization and scientifically arranging resource protection from the perspective of enterprise development strategy.