从技术性层面上看,预算管理系统包括编制和执行两个阶段。正如我们已经讨论的那样:预算编制过程实际上是总经理(通过平衡记分卡)将战略(或长期和总体的目标)转化(或分解)为各级各单位经理及其他员工的年度业绩考核指标,达到所谓“千斤重担万人挑,人人头上有指标”的状态,此其一;其二,预算编制下达之后,各级各单位经理及其他员工执行预算,财务 From a technical point of view, the budget management system includes the preparation and implementation of two stages. As we have already discussed, the budgeting process is actually the general manager (through a balanced scorecard) converting (or decomposing) a strategy (or long term and overall goal) into an annual performance measure for managers and other employees at all levels , To achieve the so-called “heavy burden on tens of thousands of people pick, everyone has indicators ” state, one of the first; second, after the preparation of the budget, managers and other units at all levels of managers and other staff to implement the budget, finance