基于战略地图的预算框架构建

近年来,企业所面临的经营环境、管理理念和模式及组织结构都发生了巨大的变化,现行的预算管理已难以适应企业发展需要,变革与创新势在必行.把战略地图的思想融入预算管理,对预算框架进行重新构建,可以增强预算的适应性和有效性.

Construction of Budgeting Framework Based on Strategic Map

In recent years,business environment,administrative notions,models and organizational structure enterprises confronting have undergone tremendous changes.As a result,it is difficult for the ruling budgeting administration to meet the needs of corporate development.Therefore,reform and innovation are necessary.we should try integrate the idea of strategy map into budgeting administration,and reconstruct a new budgeting framework so as to boost adaptability and effectiveness of budget.