中国xx机械集团公司全面预算管理研究（大摘要）.doc

摘要
全文首先分析了国内外企业全面预算管理研究和实践的状况，阐述了企业全面预算管理的特征和功能，对现代企业全面预算管理体系进行了完整和科学的分析，包括全面预算管理的内容体系、组织体系、程序体系、方法体系、实施控制体系以及考核评价体系；然后以全面预算管理理论为指导，，对企业实施全面预算管理的现状作了系统介绍和分析、并就企业全面预算管理实施过程中存在的问题作深入探讨；最后针对存在的问题，重点研究改善企业全面预算管理水平的对策。
关键词 全面预算 预算管理 控制 考评
This paper first comprehensively analyzes the situation of budget management research and practice in domestic and foreign enterprises, the features and functions of the budget management. It has full and scientific analysis of modern enterprise budget management system, including the full contents system, organization system, procedures systems, methods system, the implementation of control systems, the examination and eva luation system. Then on the basis of the guide of comprehensive budget management theory, it systemically introduces and analyzes the implementation of the comprehensive budget management. It also gets deep in discussing the existent problem in the implementation of a comprehensive budget management. At last, aiming at the problem mentioned above, the text focus on the measures to improve the level of the comprehensive budget management and puts forward some constructive proposals.
Key words comprehensive budget budget management
eva luation examination