摘 要
随着经济全球化和市场竞争的加剧，企业面临着复杂多变的经营环境，如何确保财务预算与企业战略目标的有效协同成为现代企业管理的重要课题。本研究旨在探讨财务预算与企业战略目标之间的协同机制，通过文献综述、案例分析和实证研究相结合的方法，深入剖析两者协同过程中的关键影响因素及作用机理。研究选取了不同行业具有代表性的多家企业作为样本，运用定量与定性相结合的研究方法，构建了财务预算与企业战略目标协同的评价指标体系，并基于此对样本企业的协同程度进行了评估。结果表明，有效的沟通机制、合理的资源配置以及高层管理者的重视是实现二者协同的关键因素。
关键词：财务预算与战略协同 沟通机制 资源配置
Abstract
With the intensification of economic globalization and market competition, enterprises are faced with a complex and changeable business environment. How to ensure the effective coordination between financial budget and enterprise strategic goals has become an important topic of modern enterprise management. The purpose of this study is to explore the coordination mechanism between financial budget and enterprise strategic ob jectives, and to deeply analyze the key influencing factors and action mechanism through the combination of literature review, case analysis and empirical research. Many representative enterprises in different industries were selected as samples, and the evaluation index system for the coordination between financial budget and enterprise strategic ob jectives was constructed, and the coordination degree of the sample enterprises was evaluated based on this. The results show that the effective communication mechanism, reasonable resource allocation and the attention of senior managers are the key factors to realize the coordination between the two.
Keyword:Financial Budget And Strategic Synergy Communication Mechanism Resource Allocation
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2财务预算与战略目标的理论基础 2
2.1财务预算的基本概念 2
2.2企业战略目标概述 3
2.3协同机制的理论框架 3
3财务预算与战略目标的协同路径 4
3.1战略导向的预算编制 4
3.2预算执行的战略监控 5
3.3战略调整的预算反馈 5
4协同机制的保障措施 6
4.1组织架构的支持作用 6
4.2信息系统的支撑功能 7
4.3人力资源的协同管理 7
结论 8
参考文献 10
致谢 11
随着经济全球化和市场竞争的加剧，企业面临着复杂多变的经营环境，如何确保财务预算与企业战略目标的有效协同成为现代企业管理的重要课题。本研究旨在探讨财务预算与企业战略目标之间的协同机制，通过文献综述、案例分析和实证研究相结合的方法，深入剖析两者协同过程中的关键影响因素及作用机理。研究选取了不同行业具有代表性的多家企业作为样本，运用定量与定性相结合的研究方法，构建了财务预算与企业战略目标协同的评价指标体系，并基于此对样本企业的协同程度进行了评估。结果表明，有效的沟通机制、合理的资源配置以及高层管理者的重视是实现二者协同的关键因素。
关键词：财务预算与战略协同 沟通机制 资源配置
Abstract
With the intensification of economic globalization and market competition, enterprises are faced with a complex and changeable business environment. How to ensure the effective coordination between financial budget and enterprise strategic goals has become an important topic of modern enterprise management. The purpose of this study is to explore the coordination mechanism between financial budget and enterprise strategic ob jectives, and to deeply analyze the key influencing factors and action mechanism through the combination of literature review, case analysis and empirical research. Many representative enterprises in different industries were selected as samples, and the evaluation index system for the coordination between financial budget and enterprise strategic ob jectives was constructed, and the coordination degree of the sample enterprises was evaluated based on this. The results show that the effective communication mechanism, reasonable resource allocation and the attention of senior managers are the key factors to realize the coordination between the two.
Keyword:Financial Budget And Strategic Synergy Communication Mechanism Resource Allocation
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2财务预算与战略目标的理论基础 2
2.1财务预算的基本概念 2
2.2企业战略目标概述 3
2.3协同机制的理论框架 3
3财务预算与战略目标的协同路径 4
3.1战略导向的预算编制 4
3.2预算执行的战略监控 5
3.3战略调整的预算反馈 5
4协同机制的保障措施 6
4.1组织架构的支持作用 6
4.2信息系统的支撑功能 7
4.3人力资源的协同管理 7
结论 8
参考文献 10
致谢 11
