I摘要当前,全球经济高速发展,其他国家逐渐实施相对完善的全面预算管理,预算在各个行业内部管理中具备关键的地位,企业想要更好的发展就必须要重视预算管理,以此来实现战略目标的可持续发展。本文以神华集团为例,从公司全面预算编制流程、编制的内容、执行与控制、考核与评价这几个方面分析该公司的管理现状,找出全面预算存在的问题及其原因:企业战略与企业预算脱轨;企业的业绩与员工的收益不成正比;全面预算中缺乏强有力的监控与调整体系;全面预算的考核机制不完善;并针对目前现有的问题提出促进神华集团预算管理水平提高的路径:将企业的战略制定与全面预算的编制有机地结合;将员工的薪酬与企业的业绩有机地挂钩;建立强有力的监控与调整体系;完善全面预算的考核机制;以期通过以上措施从整体上提升神华集团的预算管理水平。关键词:战略导向全面预算管理预算管理IIAbstractAtpresent,withtherapiddevelopmentoftheglobaleconomy,othercountrieshavegraduallyimplementedrelativelyperfectoverallbudgetmanagement,thebudgethasakeypositionintheinternalmanagementofvariousindustries,andenterprisesmustattachimportancetobudgetmanagementiftheywanttodevelopbetter.Inordertoachievethestrategicobjectivesofsustainabledevelopment.TakingShenhuaGroupasanexample,thispaperanalyzesthemanagementstatusofShenhuaGroupfromtheaspectsoftheoverallbudgetingprocess,contents,executionandcontrol,assessmentandevaluationofthecompany.Findouttheproblemsexistingintheoverallbudgetanditsreasons:theenterprisestrategyandtheenterprisebudgetderailment;Theperformanceofanenterpriseisnotproportionaltotheearningsofitsemployees;thereisalackofstrongsupervisionintheoverallbudgetControlandadjustmentsystem;thecomprehensivebudgetassessmentmechanismisnotperfect;andaccordingtotheexistingproblemsproposedtopromotetheShenhuaGroupbudgetmanagementleveltoimprovethepath:theenterprise'sstrategicformulationandcomprehensivebudgetpreparationorganiccombination;InordertoimprovethebudgetmanagementlevelofShenhuaGroup,itisnecessarytolinkthesalaryofemployeeswiththeperformanceofenterprises,establishastrongmonitoringandadjustmentsystem,perfecttheevaluationmechanismofcomprehensivebudget,andimprovethebudgetmanagementlevelofShenhuaGroupasawholethroughtheabovemeasures.Keywords:StrategicorientationComprehensiveBudgetManagementBudgetManagementIII目录一绪论.......................................................................................................................1(一)研究背景及意义....................................................................................11研究背景.................................................................................................12研究意义.................................................................................................1(二)国内外研究现状....................................................................................11国外研究现状.........................................................................................12国内研究现状...........................................................................................23国内外研究现状评述...............................................................................2(三)论文主要内容及研究方法......................................................................31论文主要内容...........................................................................................32论文研究方法...........................................................................................3二战略导向的能...