对平衡计分卡导向下战略预算管理的思考

目前预算管理中存在的最大问题就是不能与企业发展战略有效的衔接。平衡计分卡是以战略为中心，将企业战略目标逐级分解转化为各种具体的相互平衡的业绩评价指标体系的一种先进的管理工具。本文首先将平衡计分卡和预算管理进行对比分析，指出平衡计分卡的战略优势，将其引入到预算管理中，使平衡计分卡的战略优势与预算管理进行充分有效的整合。

Reflections on Strategic Budget Management Under the Guidance of Balance Credit card

At present,the most major problem in the Budget Management is that it can not link up with enterprise's development strategy effective.Balance Scored Card regards strategy as its center,can turn enterprise's strategic objective into kinds of concrete achievement evaluation indexes step by step.This text analyzes Balance Scored Card and Budget Management at first,and points out the strategic advantage of the Balance Score Card,through absorbing Balanced scored card in the Budget Management,can combine Budget Management with the strategic advantage of the Balance Scored Card.