全面预算管理推行多年,但在目前绝大多数企业中,预算依然不能与企业战略有效衔接,致使企业只注重短期经营利益而忽视长期战略执行。本文拟在分析企业战略与预算管理关系的基础上,分析探讨目前企业中存在的战略和预算脱节问题,最后提出建立基于企业战略的全面预算管理体系。 Total budget management has been implemented for many years. However, in the vast majority of enterprises, the budget still can not effectively link up with the corporate strategy. As a result, the enterprises only focus on the short-term business interests and ignore the long-term strategic implementation. Based on the analysis of the relationship between corporate strategy and budget management, this paper analyzes and discusses the problems of the current strategy and budget out of line in the enterprise, and finally proposes the establishment of a comprehensive budget management system based on corporate strategy.