财务预算在企业战略规划中的不足与改进

摘    要

全球化和市场竞争加剧凸显了企业财务预算在战略规划中的重要性。它是资源配置、风险控制和连接日常运营与长期目标的关键。但市场多变、管理复杂和预算过程局限性导致财务预算难以完全发挥作用。因此，研究财务预算的不足并改进，对提高财务管理效率和市场竞争力至关重要。本文分析了财务预算的局限性，如信息不对称、预测方法局限、执行挑战和评估反馈缺失，并提出了优化策略，包括改进制定和执行过程、完善评估反馈和提升预算人员能力。研究目的是为财务管理提供理论和实践指导，帮助企业有效利用财务预算，顺利实施战略规划。

关键词：企业财务预算  企业战略规划  预算不足

Abstract 
Globalization and increased market competition highlight the importance of corporate financial budget in strategic planning. It is key to resource allocation, risk control, and connecting day-to-day operations with long-term goals. However, the changeable market, the complex management and the limited budget process lead to the financial budget is difficult to play a full role. Therefore, it is very important to study the shortage of financial budget to improve the efficiency of financial management and market competitiveness. This paper analyzes the limitations of the financial budget, such as information asymmetry, limited prediction methods, implementation challenges, and missing evaluation feedback, and proposes optimization strategies, including improving the formulation and implementation process, improving evaluation feedback, and improving budget personnel capacity. The purpose of the research is to provide theoretical and practical guidance for financial management, help enterprises effectively use financial budget and implement strategic planning smoothly.

Keyword:Financial budget  Enterprise strategic planning  Insufficient budget

目    录
1 引言 1
2 相关理论概述 1
2.1 财务预算的基本概念 1
2.2 企业战略规划理论 1
3 财务预算的不足 2
3.1 制定过程的局限性 2
3.2 执行过程的挑战 2
3.3 评估反馈的缺失 3
3.4 预算人员专业能力不足 4
4 绪论财务预算在企业战略规划中改进改进策略 5
4.1 制定过程的优化 5
4.2 执行过程的强化 6
4.3 评估反馈的完善 7
4.4 提升预算人员的专业能力 7
5 结论 8
参考文献 9
致谢 10