浅析战略预算管理体系的构建

Analysis on the Construction of Strategic Budget Management System

摘要: 传统预算在企业管理能力提升方面的作用毋庸置疑，但是企业对其短期化等方面存在的质疑日益强烈，战略预算管理理论是在这种背景上被提出。针对战略预算管理体系的构建，首先分析了当前预算管理存在的问题，然后探讨了战略预算管理体系构建的步骤和保障措施。希望本文对企业实施战略预算管理体系的构建能够起到一定的指导作用。

Abstract: There is no doubt that the traditional budget plays an important role in improving the management ability of enterprises. However, someone doubts about its short-term nature. The theory of strategic budget management is put forward in this context. Aiming at the construction of strategic budget management system, this paper first analyzes the problems existing in the current budget management, and then discusses the steps and guarantee measures for the construction of strategic budget management system. I hope this paper can play a guiding role in the construction of strategic budget management system.