古语有云，“凡事预则立，不预则废。”作为重要的企业管理工具和量
化落实企业战略的有效手段，预算管理在内部控制和企业资源配置方面发挥
着巨大的作用。因此，企业战略与预算管理必须进行有效融合，优化资源配
置，提高经营效益，使预算管理成为企业战略与日常经营活动的桥梁，以保
障企业战略目标的落地。战略预算这一理念便应运而生。战略预算管理以实
现企业价值最大化为目标，以战略目标为起点，对财务信息和非财务信息都
给予足够的关注，在实现企业资源有效配置的同时，使预算管理更加适应不
断变化的市场环境，确保了企业的长远发展。所以，战略预算是企业预算管
理未来的发展方向。企业应与时俱进，顺应发展趋势，对落后的预算管理思
想和模式进行变革和更新，以提升企业的管理能力，提高企业的核心竞争力，
使企业走上健康发展之路
本文选取的研究对象 M 公司，已有 50 年的发展历史，是中车集团旗下重
要的铁路货车、转向架、制动系统集成研制开发与生产的骨干企业，铁路紧
固件行业标准制定企业，国家高新技术企业和国家“两化融合”企业。近年
来，国家宏观经济进入“新常态”，铁路企业利润被进一步压缩，经营业绩中车 M 公司战略预算管理体系优化设计出现了不小的下滑。严峻的市场形势倒逼中车集团内部各公司不断创新企业
管理模式，提升管理水平，有效促进公司整体效益的提升。在这种背景下，M
公司现有预算管理体系中存在的不足日益显现，对 M 公司有效实现战略目标
的保障作用有限，因此，为了实现战略发展，M 公司必须要对现有的预算管理
体系进行优化
本文的主要研究方法为案例法，以中车 M 公司为研究对象。本文首先对
研究背景、研究意义、研究思路和方法等进行了论述，系统梳理与战略预算
管理相关的文献并对其进行了评述，为后文的研究建立了理论基础；其次，
介绍了 M 公司及其预算管理现状，结合战略预算管理理论，对公司现行预算
管理中存在的不足进行了全面分析，并论述了战略预算管理的实施必要性，
为后文展开提供了现实依据。再次，论文以中车 M 公司的总体战略为切入点，
提出了中车 M 公司战略预算管理体系的建立思路和原则，明确了对中车 M 公
司组织体系、目标体系、信息化建设的优化设计方向，进而以预算编制为起
点，提出对预算管理全流程的优化设计方案，再从公司组织、企业文化建设、
内部控制与风险管理、信息化建设、人才队伍建设等方面探讨对战略预算管
理体系的保障，确保战略预算管理体系能够落地实施。文章的最后，是对本
文研究结论和不足的介绍，以及对未来研究方向的展望
本文通过对围绕中车 M 公司战略与经营实际的预算管理进行案例研究，
将战略预算管理体系应用到中车 M 公司的管理实践中，实现预算管理与战略
的有效融合，以预算充分支持企业战略，使战略目标在企业活动中得到落实，
为 M 公司战略预算管理体系的构建方式和主要流程上提出了思路，同时为其
战略预算的实施形成配套保障。本文的成果对中车 M 公司及中车集团各子公
司深入推进战略与全面预算管理的结合、形成战略预算体系，以及其他类似
的公司开展此类研究或许具有一定的借鉴意义
关键词：中车 M 公司 战略预算管理 战略地图 优化设计AbstractAbstract
Nowadays, the fast-changing and highly competitive market economy
environment has made the corporate strategy play a more important role than
before. The strategy goal of an enterprise, is a developing goal taking the internal
and external environment and other related factors all into consideration. It
provides a guideline to help the enterprises allocate their resources rationally and
determines their development directions, so it is crucial to the enterprises.
Especially for Chinese enterprises, facing the new normal and mounting
downward economic pressure, to achieve the long-term development in the fierce
competition, they must formulate reasonable development strategies and carry
them out effectively. However, the reality is that, although many enterprises have
their own strategic plans, most of the plans are difficult to carry out effectively,
and some business activities are not even implemented in accordance with
strategic plans. The cohesion between strategic objectives and strategic
implementation has become the focus of attention.
There is an old saying, “Preparedness ensures success, unpreparedness spells
failure.” Budget management, as one of the most important tools of enterprise
management and an effective means of implementing business strategy
quantitatively, it plays an important role in internal control and enterprise resource
allocation. Therefore, the enterprise strategy and budget management must be
integrated effectively, optimizing the allocation of resources, improving the
operational efficiency, so that the budget management could be a bridge between
business strategy and business activities, ensuring the implement of strategic
objectives. Then, the idea of strategic budget comes into being. Strategic budget
management focuses on maximizing the corporate value, beginning with the
strategic goal, and attaches importance to both financial and non-financial
information. In these ways, it achieves the effective allocation of enterprise
resources, makes the budget management adapt to the changing marketThe Optimization Design for The Strategic Budget Management System of CRRC M Co.,Ltd.environment, and provides strong support for long-term development of
enterprises. Therefore, the strategic budget management is the future direction of
enterprise budget management. So, to improve the management capacity and core
competitiveness, enterprises should follow the pace of the times, change the
backward budget management model, update the original budget management
ideas, and promote the healthy development of enterprises.
The Company M selected in this paper is a company of 50 years’ history. It is
the key enterprise in R&D and production of railway wagons, bogies and brake
systems of CRRC, it is also the standard-setting enterprise in railway fastener
industry, “National High-tech Enterprise” and “Informatization & Industrialization
Integration” enterprise. In recent years, China’s economic development has
entered the “new normal”, the profits of railway enterprises are further compressed,
forcing the subsidiaries of CRRC to innovate in business administration, improve
the management level, and promote the company’s overall benefits effectively.
Under the circumstances, the shortcomings of Company M’s existing budget
management system are increasingly prominent, which restricts the guaranteed
effect on achieving the strategic goal of Company M. Therefore, to achieve the
strategic development, optimizing the existing budget management system is
Company M’s practical demand.
The main method of this paper is case study, and this paper takes Company M
as research object. Firstly, the research background, research significance, research
ideas, research method and the existing researches are discussed and reviewed in
this paper, which lays the theoretical foundation of the paper. Then, this paper
introduces the present situation of budget management of Company M, based on
the strategic budget management theory, this paper analyzes the deficiencies of
existing budget management and the necessity of implementing strategic budget
management in Company M, which lays the realistic foundation of the follow-up
study. Based on the overall strategy of Company M, the paper puts forward the
establishment ideas and principles of Company M’s strategic budget management
system, and then clears the optimization direction of organization system, target
system and informatization construction, and then puts forward the whole process
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