基于战略的预算管理初探

目前国内外理论界与实务界所探讨的预算管理基本上是以全面预算为基础展开的。鉴于企业内外部环境发生了重大变化，企业管理出现了战略管理的转变，本文提出了战略预算管理的观念。基于全面预算管理所存在的弊端及其根源，本文阐述了战略预算管理的概念与特征。基于战略管理的一般过程，本文构建了战略预算管理的基本框架。

Research on Strategic Budget Management.

Present research on budget management focuses on master budget management. Great changes have taken place in external and internal circumstances of the enterprises in recent years, and enterprise management is converting into strategic management. This paper advocates a new concept of strategic budget management. Being based on the shortcomings and its reasons of master budget management, the concept and characteristic of strategic budget management is proved. Being based on the general process, this paper analyzes the basic structure of strategic budget management.