基于战略导向HK公司全面预算管理目标的优化
Optimization of HK’s Overall Budget Management Objectives Based on the Strategic Orientation

全面预算管理理念引入我国的时间相对较晚，但经过近三十年的发展和完善，已经形成了具有一定指导作用的全面预算管理理论体系，且在具体实践中也取得了不错的效果。作为企业经营战略的价值导向和战略指引，全面预算管理在企业管理活动中发挥着举足轻重的作用，因此，如何利用有限的资源实现企业长远发展、形成战略规划为主的发展思路至关重要。本文从全面预算管理的概念界定出发，以HK公司为例，结合其全面预算管理的现状，针对HK公司的战略目标并结合其经营管理的现状，采用战略地图与平衡计分卡的方式实现预算管理与公司战略的有效对接，旨在助力HK公司战略规划的落地实施，以期帮助公司更好地开展预算管理工作、提高公司的运营效率，满足公司的发展愿景和长期规划，从而实现公司的高质量发展。
The concept of overall budget management was introduced into China relatively late, but after nearly 30 years of development and improvement, a theoretical system of overall budget management has been formed with a certain guiding role, and good results have been achieved in specific practice. As the value orientation and strategic guidance of enterprise business strategy, overall budget management plays a pivotal role in enterprise management activities, so how to use limited resources to achieve the long-term development of enterprises and form strategic planning-based development ideas is very important. Starting from the definition of the concept of overall budget management, this paper takes HK as an example, combines the current situation of HK’s overall budget management, and adopts the strategy map and balanced scorecard to achieve the effective docking of budget management and corporate strategy according to the strategic objectives of HK and the current situation of its operation and management, aiming to help HK better carry out budget management, improve the company’s operational efficiency, meet the company’s development vision and long-term planning, and achieve high-quality development of the company.