本文阐述了基于战略管理和平衡积分卡基础之上的现代企业全面预算管理所应具备的内涵,并指出在动态多变环境中的企业全面预算应具备一定的“刚性”与“柔性”,既要保证全面预算的严肃性与执行力,也要保证预算在面对经营活动不确定性时具有较强的动态适应能力和调整能力。 This article elaborates the connotation of modern enterprise total budget management based on strategic management and balanced scorecard and points out that enterprises should have a certain degree of “rigidity” and “flexibility” in their overall budget in a dynamic environment. To ensure the integrity and implementation of the overall budget, but also to ensure that the budget in the face of business uncertainty has a strong dynamic adaptability and ability to adjust.