全面预算是现如今企业管理的重要内容,但在管理实施过程中并未得到理想的成效,追其根本,源自于预算体系自身的原因与外部实施的影响因素。若能引进平衡计分卡的四个维度(财务、客户、内部运营、学习和成长)对财务预算补充,将有效协调其他预算的实行,将信息顺级传达修正为双向沟通,对预算体系的实施提供了有力的帮助。 Overall budget is an important part of business management nowadays. However, it has not achieved the desired result in the process of management and implementation. The fundamental reason for its recovery is the reason of the budget system itself and the factors of external implementation. If the four dimensions of the BSC (financial, customer, internal operations, learning and growth) can be added to the financial budget, it will effectively coordinate the implementation of other budgets, modify the order of the information to two-way communication, and improve the budget system Implementation provides a powerful help.