战略和平衡计分卡.pdf

分类号 密级 U D C 基于战略和平衡计分卡的全面预算管理模式 在我国影视行业的应用研究 摘 要 全面预算管理作为衔接战略、目标和执行的有效管理与控制工具，对整合与控制 企业内部资源起着非常重要的作用。现代企业全面预算管理应融入现代管理理念，并 将其渗透到企业全面预算管理的各个环节，从而构建完整的现代预算管理模式。本论 文基于我国影视行业预算管理的现状和局限性，建立了一套与之相适应的基于战略和 平衡计分卡的全面预算管理模式。此模式首先明确企业的愿景和发展战略，然后引入 平衡计分卡实现战略与全面预算的衔接，使全面预算服务于企业战略，企业战略能够 指导全面预算向着战略的方向发展；再将根据分解的战略和平衡计分卡确立的预算指 标导入全面预算管理中，实现了财务目标和非财务目标的综合管理。通过基于战略和 平衡计分卡的全面预算管理模式的构建和应用研究，希望对我国影视行业预算管理模 式和体系的发展与变革能有一定的借鉴意义，并对全面预算管理模式的深入探讨起到 抛砖引玉的作用。 关键词： 全面预算管理 战略 平衡计分卡 I Abstract As a powerful tool to bring strategy and goal into force, total budgeting management plays an important role in integrating and controlling the resources of enterprise. Modern enterprise total budgeting management should be directed by modern management concepts, putting them into all parts of total budget management, and thus constructing complete modern budget management model. The thesis deals with the actuality and limitations are analyzed of movies and TV play industry budget management, then the model is established of the total budgeting management based on the strategy and balanced scorecard. In the model the goal and strategy is ensured first, then the strategy and the total budget are combined by the balanced scorecard, so the total budget is served for the strategy and the strategy can guide the budget. Finally, the established budget target based on the divided strategy and balanced scorecard is led by the circulation of the total budgeting management, so the financial and non-financial targets are m