CAJ | 학술논문

全面预算管理是实现企业战略目标和合理配置资源的一项重要工具，随着全面预算管理、战略管理、价值管理以及综合平衡计分卡（IBSC）等理论和方法的不断融合，全面预算管理在企业管理中显得尤为重要。本文分析了传统预算管理模式的缺陷，以A公司为案例，引入并构建IBSC全面预算管理模式，确保全面预算科学编制、执行与考评，有效促进公司战略目标落地。
전면예산관리시실현기업전략목표화합리배치자원적일항중요공구，수착전면예산관리、전략관리、개치관리이급종합평형계분잡（IBSC）등이론화방법적불단융합，전면예산관리재기업관리중현득우위중요。본문분석료전통예산관리모식적결함，이A공사위안례，인입병구건IBSC전면예산관리모식，학보전면예산과학편제、집행여고평，유효촉진공사전략목표락지。
Overall budget management is an important tool realizing enterprises' strategic goal and reasonable configuration. With the integration of overall budget management, strategic management, value management and IBSC, overall budget management is gaining especial importance ever. The paper analyses the defects of traditional budget management, taking company A for a case study, by introducing and constructing IBSC overall budget management mode to ensure scientific planning, enforcement, check and evaluation, to effectively promote the realization of the company’s strategic goal.