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...
