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笔者所在的重庆大江信达车辆股份有限公司是一个合资公司。笔者是该公司的财务负责人。在工作过程中,笔者发现,传统的全面预算管理工作有着一些不容忽视的局限性,因此,我们应该建立一个基于企业战略的全面预算管理体系,让企业进行自我监督和自我约束,在市场经济新环境下可以有效实施战略管理工作,确保全面预算管理对企业战略的大力支持,让战略管理与预算程序在实现有效对接的情况下,组成一个统一的整体。
The author of Chongqing Dajiang Xinda Vehicle Co., Ltd. is a joint venture company. The author is the company’s financial officer. In the course of work, I found that the traditional comprehensive budget management has some limitations that can not be ignored, therefore, we should establish a comprehensive budget management system based on corporate strategy, so that enterprises self-monitoring and self-restraint in the new market economy Under the environment, the strategic management can be effectively implemented to ensure the full support of the overall budget management on the corporate strategy, so that the strategic management and budget procedures can form a unified whole under the condition of effective connection.