摘要
全面預算管理是企業(yè)內(nèi)部管理控制的一種主要方法，也是一種全方位的現(xiàn)代管理模式。以研究和推動我國全面預算管理的發(fā)展和完善為目的，本文以戰(zhàn)略管理理論為研究的邏輯起點，在全面預算管理的理論基礎上，結合戰(zhàn)略管理、核心競爭力等先進管理方法構建企業(yè)全面預算體系；對企業(yè)預算管理體系進行改進和完善。并通過引入平衡計分卡戰(zhàn)略管理工具，把戰(zhàn)略管理的貫徹、戰(zhàn)略規(guī)劃程序和預算程序組成一個整體，確保預算對戰(zhàn)略的支持，實現(xiàn)戰(zhàn)略與預算的有效對接。

關鍵詞 全面預算管理 平衡計分卡 核心競爭力

Abstract
As a major method for internal and control of an enterprise, comprehensive budget management is also a modern administration pattern centralizing systernatization and strategy theories and human resource based concepts. At the same time, through introduction of balance scorecard, the article make integration of strategic management execution, strategic layout program and budget program, which would help to guarantee that budgeting is supportive to the strategy and then link budgeting purpose with strategy execution.

Key words comprehensive budget management balance scorecard
core competence