企业集团全面预算管理内容体系构建

本文认为,现行的企业全面预算管理内容体系主要由业务预算、专门预算(特种预算)、财务预算三部分组成,缺少对外适应性,不能体现全面预算管理的本质要求,也不能涵盖企业集团全部管理业务。企业集团全面预算管理内容体系构建应以谋求企业集团市场战略、组织机制、内部经营效率和财务结果相协调与平衡为目标。文章基于平衡计分卡的思想构建了以市场预算为起点,组织预算为基础,内部业务预算为核心,财务预算为结果的相互联系、相互支持的企业集团全面预算管理内容体系。

The Construction of Enterprise Group Comprehensive Budget Management Content System Based on the Balanced Scorecard

The author points out that the current enterprise group's comprehensive budget management content system includes business budget, special budget and financial budget. It is not suitable to external environment, can not embody the essential requirement of comprehensive budget management, and it can not cover the whole management process of enterprise group. The enterprise group's compreh ensive budget management content system should be build based on seeking coordin ation and balance between market strategy, organize mechanism, internal operatio nal efficient and financial result. The author constructs an enterprise group's comprehensive budget management content system taking market budget as start poi nt, organize budget as basis, internal business budget as the core and financial budget as the result.