Page 25 - 《北京工商大学学报（社会科学版）》2020年第3期

北京工商大学学报(社会科学版)摇 摇 摇 摇 2020 年摇 第 3 期

领会战略是预算管理的前提。 领会战略不是简单 于绝大部分企业将预算常规性工作放在财务部,并
地理解战略,而是要在准确把握战略意图的基础 在财务部下设预算办公室,也有少数企业将预算常规性
上,运用战略地图管理的方法,将战略转化为具有 工作放在企业管理部等部门并下设预算办公室。
可操作性的行动方案。 预算指标体系的确定与分
参考文献:
解要依据价值链管理、成本管理、投融资管理等方
[1] GODDARD A. Budgetary practices and accounta鄄
法,建立既相互联系又层级分明的业绩指标和控
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制指标体系。 预算执行过程中,需要采用项目管
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理、运营资金管理等方法监管预算的实施。 预算
[2] 洛. 强管理者,弱所有者:美国公司财务的政治
评价过程不是简单地用预算指标与实际执行结果 根源[M]. 郑文通,邸东辉,王雪佳,译. 上海:上海远东出
相比较以肯定成绩、发现问题、兑现业绩合同的过 版社,1999.
程,而应该是运用平衡计分卡、关键指标考核、大 [3] 佟成生, 潘飞, 吴俊. 企业预算管理的功能:决
数据等管理工具,进行既全面覆盖又重点突出的 策,抑或控制? [J]. 会计研究,2011(5):46 - 51.
[4] 王斌. 公司预算管理研究[M]. 北京:中国财政
评价过程。
经济出版社,2006.
注摇 释: [5] 杨有红. 整合预算与内控 改进企业预算管理系
淤《中华人民共和国公司法(2018 修正)》规定:财务 统[J]. 财务与会计(理财版),2010(9):11 - 13.
[6] 杨有红. 围绕战略导向全面预算 实施管理会计
预算批准权在股东会,董事会制订财务预算并监督经营
工具全面整合[J]. 中国总会计师,2016(2):44 - 45.
层执行财务预算。

Mechanism and Enforcement of Strategy鄄oriented Budgeting System

YANG Youhong
(Business School, Beijing Technology and Business University, Beijing 100048, China)

Abstract: As an important means to reflect the investor蒺s will, implement the investor蒺s strategic intention and the responsi鄄
bility of managers at all levels, budget has become an important part of the corporate governance mechanism. Quite a few enter鄄
prises use the budget only as a management tool, and improve the budgeting system from the angle of management tool optimiza鄄
tion, but it is not enough to improve the budgeting system from the perspective of governance mechanism optimization. That leads
to the deviation of the traditional budget management mode and strategy, the difference between indicator and reality obstructing
the optimization of resource allocation, and the alienation of budget constraints and incentive results. Although the investor re鄄
flects the investment intention and protects the investment rights and interests by retaining the right of strategic decision and budg鄄
et approval authority at the same time, the realization of investment intention and rights and interests must build a strategy鄄led
budget model to achieve a high degree of matching between strategy and budget. The strategy鄄oriented budgeting system requires
the preparation and control of the strategy鄄oriented budget and the implementation of the strategy鄄oriented dynamic performance e鄄
valuation. The effective operation of the strategy鄄led budget mode requires the enterprise to thoroughly understand the strategy鄄led
budget mechanism, improve the budget management organization and responsibility allocation system, enhance the cultural con鄄
sensus of the enterprise蒺s internal participants, and integrate the management tools around the budget.
Key Words: budget governance; strategy鄄led; budget target; budget enforcement; dynamic performance evaluation

(本文责编摇 潘端莲)

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