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公司财务预算管理的目的是反应公司的财务状况,并为公司的战略发展提供科学的指导,但是传统的预算管理体系和公司战略方式脱节,从而造成了预算管理缺乏有效性,因此研究新型的战略预算管理体系对于提高企业市场竞争力至关重要。本文阐述了战略预算管理体系的概述,并分析了企业战略和预算管理的关系,最后阐述了战略与短管理体系的建立。
The purpose of the company’s financial budget management is to reflect the financial status of the company and to provide scientific guidance for the company’s strategic development. However, the traditional budget management system is out of line with the company’s strategic approach, resulting in the lack of effectiveness of budget management. Therefore, Budget management system is essential to improve the market competitiveness of enterprises. This article elaborates the overview of strategic budget management system, analyzes the relationship between corporate strategy and budget management, and finally elaborates the establishment of strategic and short management system.