基于公司战略背景的全面预算管理体系构建-会计学专业论文.docxVIP

摘 要 预算管理是一把双刃剑，如果运用得好，将有利于实现公司经营目标；若是 运用得不好，则既加大管理成本，又固化经营战略，甚至给企业的经营带来毁灭 性的打击。没有预算进行支持的公司战略是难以实现的公司战略，这样的战略缺 乏对公司经营的长期指导作用。没有基于战略制定的公司预算，是没有目标的预 算。这样的预算无法指导企业实现既定的目标，倒是可能将企业带入歧途。 平衡计分卡的流程可以这样理解：员工的培训与成长可以协助公司完善内部 流程，优秀的员工与内部流程可以共同为顾客提供优质的产品和服务，顾客满意 度的提高将提高公司市场份额，最终体现在公司的财务业绩上。 基于公司战略的全面预算管理体系建立是以公司长远战略为出发点和着眼 点的。按照这个原则编制的全面预算目标可能与公司的短期财务利益不一致，甚 至背道而驰。但是笔者认为，如果全面预算管理体系是按照战略细分的原则进行 编制，能够在实践中支持并验证战略目标的可行性，那么这样的预算目标就是合 理的，有指导意义的。尽管其预算结果可能造成短期内财务指标的下滑，但从企 业长期发展来看还是有益的。 关键词：预算，战略目标，平衡计分卡，关键业绩指标 Abstract Budget management is a double-edged sword. If handle well, it will be beneficial to achieve company’s operating goals. If not, the budget management will both increase management cost and freeze up business strategy, and even cause a devastating blow to the company. The strategy without budget’s support is impracticable and also lack of long-term guidance to the operation of company. The budget not based on strategy is not definite one that cant guide company to realize the established goals. Instead, it may lead the company astray. The understanding of Balanced Score Card can be like this, the employees training and growth can help the company improve internal processes. Excellent staff together with the internal process can provide customers with quality products and services. The improvement of customer satisfaction will improve the company market share and eventually embodies in the companys financial statement. The build of comprehensive budget management system based on the company’s strategy should focus on company’s long-term strategy. The comprehensive budget target which in basis of above principle may doesn’t agree with the companys short-term financial benefits, even to be opposite. But the author thinks if the comprehensive budget management system was conducted according to the principle of strategic segmentation, and could support and verify the feasibility of the strategic objectives in practice, then the budget goal is scientific and has a guiding signifi