摘要随着社会经济技术的高速发展，企业的竞争环境、组织结构、管理模式、顾客需求等都在发生变化，企业的竞争己不再仅仅是成本和数量的竞争，而是将竞争引入到人才、技术和管理方法等更多领域。原有的预算管理系统已明显不适应现代企业经营管理和竞争环境的需要，因此，构建战略导向的全面预算管理体系，有助于实现预算与企业战略的有效衔接，企业战略不再是空谈，这对企业战略的落实，提升企业执行力，进而提高企业核心竞争能力具有很重要的理论及现实意义。以战略导向问题为切入点，深入研究全面预算管理涵义及其相关理论，剖析传统的全面预算管理存在的局限性。在仔细分析没有战略导向、依据片面、预算目标单一和成本预算缺乏坚实基础等要素的基础上，阐述了基于企业战略的全面预算管理的重要意义；解析了战略的本质，战略与预算、预算管理之间的关系，明确了基于企业战略导向下的全面预算管理的概念及其基本特征，针对这两个方面有针对性地提出了有效措施，并通过大庆石油有限责任公司案例分析了其公司战略导向下的全面预算的编制、执行和考核情况，并根据战略导向下的全面预算管理理论对该公司的预算管理体系进行了优化设计，从而为解决传统全面预算管理存在问题提供了坚实的理论依据。
关键词：战略导向；全面预算管理；全面预算管理体系构建
The Overall Budget Management of Enterprises in Strategic Direction
Abstract
Along with the social economy technological high speed development， enterprise's environment of competition，the organizational structure，the management pattern，the customer demand and so on is changing，enterprise's competition oneself no longer merely is the cost and quantity competition，but will compete introduces the talented person，the technology and the management and so on more domains．The original budget management system did not adapt the modern enterprise management and operation and the environment of competition need obviously, therefore the construction strategy guidance's overall budget management system, is helpful in realizes the budget with the enterprise strategy effective engagement, the enterprise strategy no longer is an overtalk, to enterprise strategy realization, the promotion enterprise carries out the strength, then sharpens the enterprise core competitive ability to have the very important theory and the practical significance．
Taking the strategic orientation problem as the breakthrough point, a comprehensive budget management by in-depth research, that analyzes the existing limitations of traditional comprehensive budget management． In the careful analysis there is no strategic direction, basis on one-sided, single budget targets and cost budget lacks essential factor and so on solid foundations, elaborated based on the enterprise strategy comprehensive budget management significance． The article analyzes the relationship between strategic nature, strategy and budget and budget management, moreover，it claims concept and basic characteristics of comprehensive budget management basic of corporate strategy-oriented and puts effective measure for both these points． And analyzed comprehensive budget organization and execution situation basic of corporate strategy-oriented about DaQing petroleum limited liability company by its case． According to the theory of comprehensive budget management basic of corporate strategy-oriented ，the company budget management system was optimized． So as to provide a solid theoretical basis for solving problems of traditional comprehensive budget management．
Keywords：strategy management；comprehensive budget management；construction of overall budget management system
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