一、提高以战略为导向的全面预算管理水平许多企业实施全面预算管理增进了预算与战略的契合,但并未完全改变传统的预算观念,仍注重企业短期财务目标和成本费用的控制,未做到充分陈述企业战略,也没有落实到具体的经营管理活动中。多数企业在实际的管理工作中,认为自己有清晰的战略,但在战略传达方面还比较欠缺。基层部门或员工战略认知高度不够,导致预算目标和战略结合不到位,影响企业长远发展,因此需要不断提高以战略为导向的全面预算管理工作。首先,要明确 First, to improve the strategic level of a comprehensive budget management Many enterprises to implement a comprehensive budget management to improve budget and strategic fit, but did not completely change the traditional concept of the budget, still focus on short-term corporate financial goals and cost control, not done To fully state the business strategy, nor to implement the specific business management activities. Most enterprises think that they have a clear strategy in actual management, but they are still lacking in strategic communication. At the grassroots level, there is not enough strategic awareness among employees or staff. As a result, budget targets and strategies are not well integrated, affecting the long-term development of enterprises. Therefore, it is necessary to continuously improve the overall strategic budget-oriented management. First, make it clear