本科论文本科论文摘 要我国企业大多以中小型企业为主，企业管理在激烈的竞争环境下显得越来越不足，公司治理层与管理层之间没有适当的分离，管理更加专断，缺乏科学发展公司的经验和能力。为了实现中小企业的健康可持续发展，有必要加强创新，实行全面的家族管理。但是，当实施全面的预算控制时，一些中小型企业会误解了理解水平，从而使预算与整体公司战略之间存在很大的距离。本文从课题研究的相关背景入手，首先概述了全面预算管理理论，接着结合大部分公司和 WHJ 公司为例，分析该企业预算战略目标的选择，并从经营预算、财务预算、资本预算等方面来对其全面预算进行管理，还分析了大多数公司预算控制中常见问题的原因，并最终提出了全面优化预算控制的措施。关键词：中小企业，全面预算管理，优化本科论文AbstractMost Chinese companies are SMES. In a highly competitive environment, the shortcomings of corporate management become more prominent. The management layer of the enterprise is not well separated from the managerial level. The management is random and lacks the experience and ability of the scientific management company. In order to achieve the health and sustainable development of SMES, it is necessary to strengthen innovation and implement comprehensive budget management.However, in the process of implementing a comprehensive budget control, some SMES have a misunderstanding in their level of understanding, which removes a serious link between the budget and the company's overall strategy. This article begins with a background of relevant research and begins with an overview of comprehensive budget management theories, then combines WHJ company as an example to analyze the choice of the company's budget strategy objectives, and analyze its comprehensive budget from the aspects of operating budget, financial budget, capital budget, etc. It analyzes the reasons for management and WHJ'S overall budget control, and finally proposes measures fo...
