全面预算管理在经济全球化的大潮中不断改进、丰富，不断展现出它对企业经 营管理的作用和贡献。预算最早起源于西方国家的政府预算，后来其理念被运用到 企业管理中，用来对成本进行控制，再后来发展为现代的基于企业战略目标的管理 工具，像美国的通用电器、杜邦及通用汽车公司等都取得了良好的效果。尽管全面 预算管理具有强大的管理效果，但在企业的实际应用中还是遇到了很多问题，出现 了数据不准确、执行不到位、考核受抵触等现象，如何完善和优化全面预算管理工 作成为企业和学者备受关注的话题。 本文在综述国内外相关研究成果的基础上，应用预算管理原理，采用规范分析 与案例分析相结合的研究方法，借鉴国际经验，对企业全面预算管理的优化问题进 行了研究。其内容包括三个部分：第一部分理论分析，即了解预算的起源及发展历 程，掌握全面预算管理的概念、特点、目标、原则、程序及策略，把握其本质，发 现关键问题所在，充实理论知识，有针对性的帮助企业解决预算过程中的难题；第 二部分案例分析，即以A公司预算活动为例，梳理其整个预算编制和执行流程，了 解现状，寻找问题，并对其进行剖析，结合理论研究，分析优化建议及效果。第三 部分案例启示，结合A公司全面预算管理工作，对目前国内外企业普遍存在的组织 架构上的，管理工具上的，认知上的不足进行总结，以供A公司及相类似企业借鉴 参考。 通过对A公司全面预算管理体系进行研究和分析，梳理整个编制和执行流程， 本文得出了具有一定理论意义和实践价值的结论：全面预算管理要基于战略目标， 要与战略管理相结合；全面预算管理要借鉴责任预算管理，重视非财务指标的纳入； 全面预算管理要与绩效管理相结合，关注员工利益；要夯实预算管理的基础工作。 关键词：全面预算管理 预算编制 案例研究 II 华 中 科 技 大 学 硕 士 学 位 论 文 Abstract In the tide of economic globalization, comprehensive budget management has been constantly improved and enriched, showing its role and contribution to enterprise management. Budget originated from the government budget of Western countries，and then its idea was applied to enterprise management and cost controlling. Later, it developed into a modern management tool based on enterprise strategic objectives, and achieved good results in many companies, such as General Electric, DuPont and General Motors in the United States. Although the comprehensive budget management has strong management effect, it still encounters many problems in the practical application in enterprises, such as inaccurate data, inadequate implementation, opposition in evaluation, and so on. How to improve and optimize the comprehensive budget management has become a hot topic for enterprises and scholars. Base on summarizing the relevant research results at domestic and abroad, this paper has done the research on optimization of enterprise's comprehensive budget management, with application of budget management principle, adoption the research method of combining regular analysis with case study, and referring to international experiences. It contains three parts: The first part is the theoretical analysis, to understand the generation and development process of budget, and master the concept, characteristics, objectives, principles, procedures and strategies of comprehensive budget management, as well as grasp its essence and define key issues, in order to help enterprises solve the budget process pertinently with enrich theoretical knowledge. The second part is the case analysis, which takes the budget activities of company A as an example, combs the whole process of budget preparation and execution, understands the current situation, looks for problems, and carries on the analysis to them, combines the theory research, analyses the optimization suggestion and the effect. The third part of the case enlightenment, combined III 华 中 科 技 大 学 硕 士 学 位 论 文 with the overall budget management of A company, summarizes the deficiencies in the organizational structure, management tools and cognitive of the current domestic and foreign enterprises, for reference of A company and similar enterprises. Through the research and analysis of A company's comprehensive budget management system, combing the whole process of preparation and implementation, this paper draws a conclusion with certain theoretical significance and practical value: comprehensive budget management should be based on strategic objectives, and should be combined with strategic management; comprehensive budget management should draw lessons from responsible budget management, with significant attention on the incorporation of non-financial indicators. Comprehensive budget management should be combined with performance management, pay attention to the interests of employees; consolidate the basic work of budget management.