Strategy And Budget Integration

The enterprise strategy often is abstract,it must be carried out by operable way, while the budget exactly plays this action. The budget is looked on as one thought of strategic management, it is the starting point of enterprise strategy, it presents the working practice by planning the blueprint of enterprise, budget is the realization of enterprise, and it increases the acceptability, realization, examinational of strategy. Therefore, the enterprise strategy can not realize without the budget supporting, and strategy can not soul without the guidance of strategy.How to strengthen the correlation of"the strategy"and"the budget", How to solve these two systems-"two skins"in the identical enterprise, causing these two systems to aid each other, creating the management value in joint force is always the difficult question in theory and in practice.This article is precisely under such background, from the strategic type, we explore the connection between the strategic type and the function of budget by issuing questionnaire to Xinjiang's enterprise manager. We investigate whether the function and the exertion strategic type of budget is different when the enterprise adopts the different strategic type; Whether the exertion of budget function can influence the outstanding achievement of budget management; We draw the conclusion as following: the enterprise adopting different strategic type has different requirement about the functionary of budget; the different strategic type can not influence the exertion of budget function; The exertion of budget function can influence the outstanding achievement of budget management.