企业全面预算管理的“阿喀琉斯之踵”与对策

企业全面预算管理应具备战略性、整体性、目的性、灵活性等特点。然而，我国的企业预算管理活动与战略定位相割裂、预算工作不完整、预算的全员参与度不够，这些非系统性的因子构成了企业全面预算管理的“阿喀琉斯之踵”。应在企业战略规划指导下形成完整的全面预算管理体系，并保证全面预算管理的柔性化、公开透明与全员参与，此外，还应建立前瞻性与合理性相结合的预算考核指标与奖惩制度，以保证企业战略目标的实现。

Discussion about Achille＇s Heel of Enterprise Total Budgetary Management and Countermeasures

The features of total budgetary management include strategic, holistic, purposeful and flexibility. However, China＇s enterprises budgetary management activities and strategic positioning are treated separately, the budget is incomplete, full participation isn＇t enough, etc. All these non-systematic factors constitute the Achille＇s heel of the total budgetary management. The enterprises should form a complete and comprehensive budgetary management under the guidance of strategic planning, ensure the flexible, transparent and full participation of the total budgetary management, in addition, they should also establish forward-looking and rational budget assessment indicators and reward system in order to ensure the implementation of strategic objectives.