[摘要]全面预算管理是企业集团有效进行内部控制和管理的重要手段，对企业的持续、健康、快速发展起着非常重要的作用。自从我国开始推行全面预算管理以来，虽已取得了一些成绩，但在实践中仍然面临着一系列的问题。当前，我国企业对全面预算管理的认识仍停留在表面，甚至缺乏有效的绩效管理和先进管理理念的配合，全面预算管理组织机构不完善，预算管理流程缺乏科学性，盲目照搬预算管理模式。为完善和改进全面预算管理，企业应转变观念，推行全面预算管理，实现预算管理与ERP有机结合，构建全面预算管理的组织体系和新型全面预算管理模式，优化企业全面预算管理流程和企业绩效管理，提升企业战略执行能力。75156

毕业论文[关键词]企业集团  全面预算管理  优化

To consider the total budget management in enterprise group

  [abstract]Comprehensive budget management is the enterprise group effectively an important means of internal control and management, the continuous, healthy and rapid development of enterprises plays a very important role。 Since our country began to carry out comprehensive budget management, has obtained some achievements, but still faces a series of problems in practice。 At present, our country enterprise to the understanding of the comprehensive budget management is still stay on the surface, and even the lack of effective performance management and advanced management concept, the comprehensive budget management organization is not perfect, lack of scientific budget management process, blindly copying budget management mode。 To perfect and improve the comprehensive budget management, enterprises should change ideas, to implement comprehensive budget management, realize the organic combination of the budget management and ERP, build a comprehensive budget management organization system and the new type of comprehensive budget management mode, optimize enterprise comprehensive budget management process and the enterprise performance management, promote enterprise strategy execution ability。 

     [key words] enterprise group  comprehensive budget management  optimize   

目       录

一、绪论 1

 （一）研究的目的及意义 1

 （二）研究思路和创新点 2

二、全面预算管理理论概述 2

 （一）全面预算管理的涵义及内容 3

 （二）全面预算管理模式 3

 （三）全面预算管理的发展历程 4

 （四）全面预算管理实施的意义 5

三、全面预算管理在我国企业的应用现状 6

 （一）国内全面预算管理现状 6

  1．重预算编制，轻预算执行 6

  2．预算执行反馈制度缺失 6

  3．片面追求预算目标的多元化 6 

 （二）国外全面预算管理经验对我国全面预算的启示 7

  1．资源分配要以预算目标为依据 7

  2．建立健全战略研究机制 8

  3．预算要与企业战略、经营模式相适应