| 平衡计分卡导向下的战略预算管理的思考 |
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| 引用本文： | 周密,曾维林.平衡计分卡导向下的战略预算管理的思考[J].宁波职业技术学院学报,2005,9(4):6-7,28. |
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| 作者姓名： | 周密 曾维林 |
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| 作者单位： | 湘潭大学商学院,湖南,湘潭,411105 |
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| 摘 要： | 平衡计分卡是以战略为中心，能将企业战略目标逐级分解转化为各种具体的相互平衡的业绩评价指标体系的一种先进的管理工具。相对于传统的业绩评价和企业战略分析模式，平衡计分卡的创新思维是显而易见的。平衡计分卡非常注重各种利益关系的平衡，它通过财务、客户、内部经营、学习和成长等4个方面的多种指标揭示业绩产生的动因。将其引入到预算管理中，使平衡计分卡的战略优势与预算管理进行充分有效的整合。
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| 关 键 词： | 平衡计分卡（BSC） 预算管理 企业战略 |
| 文章编号： | 1671-2153（2005）04-0006-02 |
| 收稿时间： | 06 6 2005 12:00AM |
| 修稿时间： | 2005-06-06 |
The Ponder of strategic Budget Management based on Balance Scored Card |
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| ZHOU Mi,CENG Wei-lin.The Ponder of strategic Budget Management based on Balance Scored Card[J].Journal of Ningbo Polytechnic,2005,9(4):6-7,28. |
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| Authors: | ZHOU Mi CENG Wei-lin |
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| Abstract: | tpresent,the most major problem in the Budget Management is that it can not link up with enterprise's development strategy effective.Balance Scored Card regards strategy as its center,can turn enterprise's strategic objective into kinds of con-crete achievement evaluation indexes step by step.This text analyzes Balance Scored Card and Budget Management at first,and points out the strategic advantage of the Balance Score Card,through absorbing Balanced scored card in the Budget Management,can combine Budget Management with the strategic advantage of the Balance Scored Card. |
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| Keywords: | balance scored card budget management business strategy |
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