战略引领型预算的机理及实现方式

预算作为体现出资者意志、落实出资者战略意图和明确经营者责任的重要手段,逐渐成为公司治理机制的重要组成部分。相当多的企业将预算仅作为管理的工具,从管理工具优化的角度完善预算系统,但从治理机制角度改进预算体系方面的探索不够,从而导致传统预算管理模式下预算与战略相背离,指标赋值偏差阻碍资源配置的优化,预算约束与激励结果异化。虽然出资者通过保留战略决定权和预算审批权的方式来体现其投资意图并保障其投资权益,但投资意图和权益必须通过打造战略引领型预算模式,达到战略与预算的高度匹配来实现。战略引领型预算体系要求以战略统驭预算的编制和控制,并实施战略导向的动态业绩评价。战略引领型预算体系的有效运行需要企业在透彻理解战略引领预算机理的基础上,健全预算管理组织机构和权责分派体系,提升企业内部参与者的文化共识,围绕预算进行管理工具的整合运用。

Mechanism and Enforcement of Strategy-oriented Budgeting System

As an important means to reflect the investor's will,implement the investor's strategic intention and the responsibility of managers at all levels,budget has become an important part of the corporate governance mechanism.Quite a few enterprises use the budget only as a management tool,and improve the budgeting system from the angle of management tool optimization,but it is not enough to improve the budgeting system from the perspective of governance mechanism optimization.That leads to the deviation of the traditional budget management mode and strategy,the difference between indicator and reality obstructing the optimization of resource allocation,and the alienation of budget constraints and incentive results.Although the investor reflects the investment intention and protects the investment rights and interests by retaining the right of strategic decision and budget approval authority at the same time,the realization of investment intention and rights and interests must build a strategy-led budget model to achieve a high degree of matching between strategy and budget.The strategy-oriented budgeting system requires the preparation and control of the strategy-oriented budget and the implementation of the strategy-oriented dynamic performance evaluation.The effective operation of the strategy-led budget mode requires the enterprise to thoroughly understand the strategy-led budget mechanism,improve the budget management organization and responsibility allocation system,enhance the cultural consensus of the enterprise's internal participants,and integrate the management tools around the budget.