全面预算管理是公司治理的重要组成部分,它是一种系统的企业管理方法,用来分配企业的财力、人力、物力等资源,以实现企业既定的战略目标。平衡计分卡是一种全方位的、以业绩衡量和战略管理为基础的战略管控体系。将企业的远景、使命和发展战略与企业的业绩评价系统联系起来,是一种综合管理控制系统和方法。全面预算管理侧重于如何配置资源与控制,而平衡计分卡则侧重于如何驱动与执行,两者各有优缺点,应当去劣存优,探讨基于平衡记分卡基础上的全面预算管理模式。 Total budget management is an important part of corporate governance. It is a systematic approach to business management, which is used to allocate resources such as financial resources, manpower, material resources and so on, in order to achieve the established strategic goals of the enterprise. Balanced Scorecard is an omni-directional strategic management and control system based on performance measurement and strategic management. Linking a company’s vision, mission, and development strategy with a company’s performance appraisal system is an integrated management control system and methodology. Total budget management focuses on how to allocate resources and control. Balanced scorecard, on the other hand, focuses on how to drive and implement. Both of them have their own advantages and disadvantages, and they should go to the worse and worse, discuss the overall budget management mode based on balanced scorecard.