摘 要随着企业规模的扩大和竞争的加剧,企业管理要求向整合管理和精细化方向转变。实行全面预算管理,可以有效整合企业资源,降低成本费用,猎取总成本领先优势,有利于培育企业核心竞争力。但对于油田来讲,如何正确认识并通过全面预算管理来提升企业的管理水平和创效能力,仍是讨论的核心问题。本文通过对全面预算管理理论的阐述,目前预算管理现状,客观分析全面预算管理在油田应用中出现的问题,提出了如何构建全面预算管理体系,以及吐哈油田实现全面预算管理的必要性,并针对吐哈在全面预算管理中遇到的问题提出相应的对策和解决办法。关键词:全面预算管理;对策;吐哈油田AbstractWith the expansion of the scale of the enterprise and the increasing competition, the enterprise management should shift towards the integrated management and fine direction. The implement of the overall budget management can effectively integrate enterprise resources, reduce the cost, obtain the leading advantage of the total cost, and cultivate the core competitive capacity of enterprises. But for the oil fields , how to recognize and through the overall budget management to improve the management level and effective ability of enterprises still is the key issue of the study. This article elaborates the theory of the comprehensive budget management and the current situation of budget management, analyzes objectively the problem of comprehensive budget management in the oilfield application ,put forward how to construct a comprehensive budget management system and the essentiality of the comprehensive budget management in tuha oilfield, and address the corresponding countermeasures and solutions for the problems of the comprehensive budget management in tuha oilfield. Keywords: the overall budget management; countermeasures; tuha oilfield目 录摘 要.......................................................................................................................