本文从全面预算管理的柔性战略理论角度,通过在企业全面预算管理体系中加入柔性战略部分,试图解决全面预算管理与企业战略衔接不足,以及企业对于长期战略目标缺乏足够关注的问题,鼓励企业采取刚性管理与柔性管理相联合的“刚柔并济”的全面预算管理模式,以提高企业在目前经济全球化冲击下的战略灵活性,在刚性战略的支持下,由柔性战略来指导预算,并最终达成企业发展的长期目标。 From the perspective of flexible strategic theory of total budget management, this paper tries to solve the problem of insufficient link between total budget management and enterprise strategy and lack of sufficient attention of enterprises for long-term strategic goals, and encourages enterprises to adopt the flexible strategic part of total budget management system. Rigid management and flexible management of the “rigid and flexible” comprehensive budget management model to enhance the business in the current economic globalization under the impact of strategic flexibility, with the support of the rigid strategy, the flexible strategy to guide the budget , And eventually reach the long-term goal of enterprise development.