2B10139-103293冯云云-论辽源金昌企业集团战略与预算管理-秦晓萌-讲师.docVIP

摘 要 随着经济的发展，国际市场竞争的日益激烈，科学技术的飞快发展，我国形成了一大批企业集团。因为企业集团机构庞大，资源众多，所以其管理的核心问题就是：高效的对企业集团内的资源进行配置，使得其所拥有的企业资源得到充分利用，最终达到企业集团的目标。自1990年代初以来，战略与预算管理这一现代化的管理模式已被我国许多大型企业集团所运用。由于战略与预算管理既可以有效的整合和配置企业集团的资源，又可以有效的消除内部组织机构松散的现象。所以，战略与预算管理才会成为现代企业集团不可或缺的重要管理模式，受到越来越多的重视。 本文在论述战略与预算管理概念的基础之上,分析了战略与预算管理二者之间的联系以及企业集团实施战略与预算管理的意义。同时，针对辽源金昌企业集团在战略与预算管理中的现存问题，从战略与预算管理角度出发，分析了企业集团实施战略与预算管理的意义与作用,并对企业集团如何实施战略与预算管理提出了一些建议。 关键词：企业集团 战略 预算管理 Abstract With economic development , international market competition increasingly fierce , fast development of science and technology, China has formed a large number of enterprise groups. Because a large enterprise group , many resources , so its management is the core issue : efficient resource within the enterprise group is configured so that they have full use of corporate resources , and ultimately achieve the goal of enterprise groups . Since the early 1990s, the strategy and the budget management of the modern management model has been employed many of our large enterprise groups. As the strategy and budget management can effectively integrate and configure an enterprise resource group , and can effectively eliminate the phenomenon of loose internal organization . Therefore, the strategy and budget management will become an integral part of the modern enterprise group key management mode , more and more attention. Based on the discussion of strategy and budget management concepts above , analyzes the significance of contact between the two strategies and budget management , and implementation of strategic business groups and budget management. Meanwhile, for the existing problems Liaoyuan Jinchang Enterprise Group in strategic and budget management , budget management from a strategic perspective and analyzes the implementation of corporate strategy and budget management group significance and role, and how to implement strategies and business groups proposed budget management some suggestions . Keywords : Enterp