| In a modern economy society of highly information, technology and globalization, the enterprise management has entered a time of strategic management. As a kind of future planning of enterprise, budget management is connected with the market and enterprises insides. At the sane time, the complicated external environment made enterprise's budget must take strategy as the direction. As an important component of the enterprise management system, comprehensive budget management is not only an important means of self-supervision and self-restrain for enterprises but also has become the new strategy management tool under the new competitive environment.For an enterprise, the strategy is its future development direction. Strategic management is the most high-level and primary task of modern business administration, playing a leading role in enterprise management. In practical operations of traditional budget management, the budget is often out of touch with strategy and non-financial indicators, which resulted in a strategic limited budget. Obviously it was not suited to the demand of business management and competitive environment in information time. As an important component part of the management and control system, comprehensive budget management should have an adaptive adjustment.Based on the fully understanding of the domestic and foreign research, the thesis analyzed the limitation of traditional comprehensive budget management. That is: no strategic orientation, based on one-sided, the single budget target and the lack of a solid foundation for cost budgets. The vital significance of the enterprise's strategy comprehensive budget management was expounded. The thesis analyzed the nature of the strategy and the relationship between strategy and budget management, cleared about the concept of the strategy-oriented comprehensive budget management and the basic characteristic. Based on absorbing and referring research results of comprehensive budget management of home and abroad, the thesis effectively integrated relegated theory and methods of management and researched systemically the comprehensive budget management based on the strategy, trying to discuss how... |
