摘要
全面預(yù)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(yù)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(yù)算管理的理論基礎(chǔ)上，結(jié)合戰(zhàn)略管理、核心競爭力等先進(jìn)管理方法構(gòu)建企業(yè)全面預(yù)算體系；對企業(yè)預(yù)算管理體系進(jìn)行改進(jìn)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(yù)算程序組成一個整體，確保預(yù)算對戰(zhàn)略的支持，實現(xiàn)戰(zhàn)略與預(yù)算的有效對接。

關(guān)鍵詞 全面預(yù)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