硕士论文--企业全面预算管理研究.doc

摘 要 全面预算管理最早起源于英国，但美国将其运用于企业并使其得到了极大地发展。在当今的美国，： 关键词：全面预算；预算管理；预算编制；预算控制；预算考评 Abstract Comprehensive budget management originated in the United Kingdom, It was applied to business and make it great development in the United States. Today, more than 90% of large companies have implemented comprehensive budget management in America: the highest proportion is manufacturing enterprises, followed by wholesale and retail trade. Comprehensive budget management as a high gold content management tools, has mix with corporate management culture in the United States. In recent years, with economic integration, many domestic enterprises continue to learn from advanced western companies. Draw on their excellent management philosophy, and according to the actual domestic economic situation and business environment improved, promoting the development of enterprise, an enterprise to ensure a powerful tool to achieve strategic objectives. After numerous practical tests in the market, more and more domestic enterprises recognized they should begin to develop comprehensive budget with its own values. But as the business environment changes, there are many problems in the overall budget management application, such as without establishing sound management organization system, inadequate budget monitoring system, without performance assessment and the comprehensive budget management, the role in business is in the challenge, and somebody even think it’s a waste of corporate resources. Therefore, start from the basic theories of comprehensive budget management and then research on the problems of the Daye enterprise’s comprehensive budget management during the implementation.There are five chapters of this article. Chapter 1, the background and significance of this issue is pointed out, also, the research progress at home and abroad is analyzed, and then, the structure of the paper is introduced. Chapter 2, start from describing the concept and the characteristic of comp