在2008年金融危机发生以来,企业所面临的竞争环境越来越复杂,如何在

这样的环境中求发展,企业战略管理受到关注,企业战略管理已经成为企业管理

的重要方面,如何将企业战略细化到企业的管理中去,因而,企业的全面预算管

理承担了这样的责任。全面预算管理就是以企业战略为导向的管理体系,已经成

为新的竞争环境中企业实施战略管理的新工具。

本文共分为五个部分,第一部分是绪论,是本文的必要组成部分;第二部分

是理论概述,包括国内外研究现状、企业战略与全面预算管理的关系以及传统预

算与基于企业战略导向的战略管理的优势与劣势比较;第三部分为兰州华宇公司

以企业战略为导向的全面预算管理分析,包括公司的简介、公司的全面预算管理

现状以及在全面预算管理过程中存在的问题等;第四部分为本文的重点内容,内

容为基于企业战略的兰州华宇公司全面预算改进对策,包括编制兰州华宇公司

2013年全面预算报表及权益预算管理的改进措施等。最后一部分为结论与展望。

关键词:全面预算管理,企业战略,兰州华宇

ABSTRACT

Since tiie 2008 financial crisis, companies are facing increasingly complex

competitive environment, how development in this environment, corporate strategic

management attention , corporate strategic management has become an important

aspect of business management ’ how the enterprise strategic enterprise management

down to go, so, enterprise comprehensive budget management assumed this

responsibility. Comprehensive budget management is a strategic enterprise -oriented

management system, it has become a new tool for the new competitive business

environment, the implementation of strategic management.

This paper is divided into five parts, the first part is an introduction,is a

necessary part of this article ; second part is an overview of the theory,including the

relationship between current research,corporate strategy and overall budget

management as well as traditional budget -based strategic orientation strategic

management strengths and weaknesses comparison ; third part Lanzhou Huayu

Company has corporate strategy -oriented comprehemive budget management

analysis, including budget management status and comprehensive budget

management process in the problems the company's state,the company's

comprehensive, etc. ; the fourth part is the focus of this article,the content of the

overall budget of the Maryland -based enterprise Strategy improvement measures,

including the preparation of the company in 2013 in Lanzhou Huayu Company

improvements overall budget statements and budget management and other interests .

The last part is the conclusion and outlook.

Key words: comprehensive budget management, business strategy, Lanzhou Huayu

Company