预算是企业战略和效绩评价之间的桥梁,其本身并不是最终目的,更多的是充当一种在公司战略与经营效绩之间联系的工具, 通过企业的战略、预算、效绩三者之间形成闭环并循环往复(实际上是既闭环又开环),推动整个企业的发展。一、预算管理的发展沿革预算管理最早可追溯到20世纪20年代。预算管理在美国通用电器公司、杜邦公司等公司产生后,很快从最初的计划、协调生产发展成为现在的兼具控制、激励、评价等功能的一种综合贯彻企业战略的经营机制,处于企业内部控制系统的核心位置。全面预算管 Budget is the bridge between business strategy and performance evaluation, which is not the ultimate goal in itself, but more as a tool to link corporate strategy with business performance. Through the strategy, budget and performance of the enterprise Between the formation of closed-loop and reciprocating (in fact, both closed-loop and open-loop), to promote the development of the entire enterprise. First, the development of budget management Evolutionary budget management can be traced back to the 1920s. After the production of such companies as General Electric Company and DuPont, the budget management system quickly developed from the initial plan and coordinated production to an operation mechanism that integrates the functions of control, incentive and evaluation and implements the corporate strategy. The core of the internal control system. Full budget management