摘要
传统的全面预算管理模式发展成熟,应用广泛,但存在着预算与战略脱节的问题。该问题使预算成为经理人身上的枷锁,迫使他们为完成预算而采取短期行为。平衡计分卡可以逐步将战略有效地转换成具有很强操作性的企业预算,然而国内利用平衡计分卡编制预算的企业并不多,而且平衡计分卡作为一种绩效考核的工具,其在设计上忽视了外部风险对绩效的影响,从而使考核的权威性、公正性减弱。针对以上两点,探讨了利用平衡计分卡编制战略预算的方法,并提出了平衡计分卡的风险修正模型。
The traditional budget management （TBM） system, though well established and widely used, is blamed for the disconnection between it and strategy. This disadvantage makes it a burden on the shoulders of the executive managers, pressing them to take short-termed activities to reach the goals set in the budget. The paper believes that, with Balanced Score Card （BSC）, strategy can be conveniently converted into practicable budget. However, the inherent characteristics of BSC, as a performance measuring tool, ignores the impact of external risks on the performance and thus the objectivity and reasonableness of the evaluation of it is weakened. The paper, responsing to the above two weakness of TBM system and BSC, provides a methodology to establish a strategic budget management system based on risk-modified BSC.
出处
《科技进步与对策》
CSSCI
北大核心
2008年第8期10-12,共3页
Science & Technology Progress and Policy
关键词
平衡计分卡
企业战略预算
风险修正模型
Balanced Score Card
Enterprise Strategic Budget
Risk-modified Module
