摘 要随着经济全球化的进展和企业股东财宝最大化的追求,企业面临的竞争越来越激烈，利润空间越来越小，企业在内外因素的影响下，开始逐渐关注企业内部管理的现代化.所以战略预算管理、战略考核评价与方法、预算管理、预算管理与信息技术的结合等问题的讨论也就相继出现.这些都不断给予了全面预算管理新的内涵.促使全面预算管理成为企业控制的中心.许多企业已开始实施全面预算管理,但是在建筑施工企业内部管理还比较弱化，成本费用开支大，缺乏一套整合性管理系统。对此，应该对建筑施工施工企业的全面预算管理进行系统、全面的讨论,通过讨论发现建筑施工企业在预算管理中的现有问题，并找到解决问题的途径。将全面预算管理理论与建筑施工施工企业对接起来，构建建筑施工施工企业全面预算管理系统。关键词：建筑施工企业；企业控制；全面预算管理；预算管理AbstractAlong with the development of economic globalization and enterprise shareholder wealth maximization pursuit，enterprises are facing more and more competition,the profit space more and more small,enterprise under the influence of the external and internal factors，begin to concern the enterprise internal management modernization. So strategic budget management,strategic evaluation and method,budget management， the budget management and information technology problems such as the combination of the study will arise. These are constantly adding the comprehensive budget management new connotation.Prompted comprehensive budget management become enterprise control center。 Our enterprise has started to implement comprehensive budget management,but in construction enterprise internal management is still relatively weak ， the cost ， the lack of a set of spending big integrated management system。 To this,should to our country building construction enterprise the comprehensive budget management system ， comprehensive construction enterprises through research found that the existing problems in the budget management,and find the ...
