文章通过对全面预算管理理论的论述，针对矿区管理中心目前预算管理状
况，客观研究了矿区中心预算管理实践中存在的主要问题，并从公司预算管理中
存在的问题入手，着重从预算的制定、执行、调整和考察几个方面，就如何实施
构建全面预算管理体系和需要注意的问题进行了初步研究。首先介绍全面预算管
理的基本概念，帮助企业对全面预算有个初步的认识。并且阐述了全面预算在当
今公司的重要意义和必要性，通过对矿区管理中心之前预算管理中出现的问题进
行简单剖析，提出应该构建一个全面预算管理体系，在公司内部施行，从而全面
优化企业管理能力。通过对全面预算的分析研究，矿区管理中心在预算管理现实
运用中太重视形式和单独部分的优化，不能对整个公司的全面预算管理进行优
化。通过构建矿区管理中心全面预算管理体系，预算管理中遇到的问题得到全面
的解决，使得公司管理水平得到大幅提升。将矿区管理中心的管理方式转变成职
能化管理，在施行预算管理的进程中，常会造成公司内部各部门的管理各自为政，
影响了单位的整体效益发挥。通过一公司整体战略为导向和流程分析的方法进行
全面预算管理体系的建立，使企业的管理向整体战略型管理和流程化管理方向发
展。

本文紧密联系矿区管理中心运营的实际情况，采用公司整体战略贯穿分析、
案例分析和调查研究等研究方法提出了以公司整体策略为向导，树立刚性及弹性
共存的预算体统，注重公司资源的合理分配，优化公司全面预算管理制度，对新
构建的体系不断改善，提高企业的管理水平
关键词：全面预算；矿区管理中心；管理体系ABSTRACT
Comprehensive budget management is an important management tools, its value
has been validated most of the company's management experience, the company is
operating standard weekday operations, the performance evaluation of the
specification, the focus of incentive constraints, the company has become strategic
management guarantee purposes.
Through a comprehensive discussion of the budget management theory , the
current budget for mine management center management situation , objective study of
the major mining center budget management problems that exist in practice , and from
the company's existing budget management problems, we focus on the development
of the budget from the Executive , adjust and inspect several aspects on how to
implement management systems and build a comprehensive budget issues requiring
attention were studied . First introduces the basic concepts of a comprehensive budget
management to help enterprises to the overall budget has a preliminary understanding .
And explained the importance of the overall budget and necessity in today's
companies , through the central budget management before mine management issues
that arise from a simple analysis, should be made to build a comprehensive budget
management system , implemented within the company , in order to fully optimize
enterprise management capacity. Through analysis of the overall budget , mine
management center in the reality of budget management to optimize the use of too
much emphasis on form and separate parts , not the whole company 's overall budget
management optimization. Mine management center by building a comprehensive
budget management system, budget management problems encountered in fully
resolved, making the company the management level has been increased dramatically.
The change management functions into the mine management center management ,
budget management in the implementation process, often resulting in the management
of various departments within the company fragmented , affecting the overall
effectiveness of play units. Through an analysis of the company's overall strategy and
process -oriented approach to the establishment of a comprehensive budget