【作者】 徐莉萍；

【Author】 Xu Liping (Accounting College of Hunan University,Changsha,410079)

【机构】 湖南大学会计学院；

【摘要】 增强企业预算战略执行力是企业预算管理生存的基础。对企业预算战略执行力的研究应当以其动因研究为起点,建立以战略为导向的预算模式,并把企业战略的重心放在顾客价值之上,注重各种战略管理工具的整合,从"财"与"权"两个方面对企业预算管理控制加以改进,从而全面提高企业预算的战略执行力。更多还原

【Abstract】 The basis of enterprise budget management is to enhance its strategic executing ability. Starting with the study on its motivation,we should establish the budget pattern guided by strategy, center on the customer value,integrate all kinds of strategic management tools,and improve the control of enterprise budget management from the finance and the right so as to enhance its strategic executing ability comprehensively.更多还原