摘要随着经济高速发展，市场竞争日益激烈，各界纷纷探索着新型管理模式以适应生存发展的需要。全面预算管理是一种较佳的管理模式，因为全面预算管理具有预算的基本功能，即以数量关系表示企业生产经营各个环节的资源需求，但是弥补了传统预算的缺陷，是一种具有战略概念导向的综合管理工具，具有科学性系统性全面性的特点。房地产行业是我国的支柱产业之一，故而本文中以房地产企业为例，对其全面预算管理问题进行探究。文章首先概述了研究背景、意义、方法等；其次对全面预算管理的概念及特征以及相应的理论进行了概述；再次以M房地产企业为例对其全面预算管理问题进行了分析，并指出其全面预算管理中存在的问题；最后提出了房地产企业全面预算管理水平提升的措施。以期加速房地产企业健康转型，降低运营成本，优化资源配置，实现战略目标，促进其可持续发展。关键词：房企产企业；全面预算管理；制度构建AbstractWiththerapideconomicdevelopmentandincreasinglyfiercemarketcompetition,allwalksoflifehaveexplorednewmanagementmodelstomeettheneedsofsurvivalanddevelopment.Comprehensivebudgetmanagementisabettermanagementmodel,becausetheoverallbudgetmanagementhasthebasicfunctionofthebudget,thatis,torepresenttheresourcerequirementsofallaspectsofthecompany'sproductionandmanagementinaquantitativerelationship,buttomakeupforthedefectsofthetraditionalbudget,itisastrategicconcept.Guidedintegratedmanagementtoolshavethecharacteristicsofscientific,systematic,andcomprehensive.TherealestateindustryisoneofChina'spillarindustries.Therefore,inthisarticle,realestatecompaniesaretakenasanexampletoexploretheissueofcomprehensivebudgetmanagement.Thearticlefirstlysummarizestheresearchbackground,significance,methods,etc.;secondly,itoutlinestheconceptandcharacteristicsofcomprehensivebudgetmanagementandthecorrespondingtheory;onceagaintakestheMrealestatecompanyasanexampletoanalyzeitscomprehensivebudgetmanagementissuesandpointsoutitscomprehensiveness.Problemsinbudgetmanagement;Finally,themeasuresforimprovingtheoverallbudgetmanagementofrealestatecompaniesareproposed.Withaviewtoacceleratingthehealthytransformationofrealestatecompanies,reducingoperatingcosts,optimizingresourceallocation,achievingstrategicgoalsandpromotingsustainabledevelopment.Keywords:Housingenterprises;totalbudgetmanagement;systemconstruction目录一、绪论................................................................................................................1（一）研究背景及意义................................................................................1（二）研究内容及方法................................................................................1二、概念界定及相关理论....................................................................................2（一）全面预算管理的概念及特征............................................................2（二）全面预算管理的模式........................................................................2（三）全面预算管理的编制方法与程序....................................................3三、M房地产企业推行全面预算管理概况分析................................................5（一）M房地产企业概况............................................................................5（二）M房地产企业预算管理现状............................................................51.预算控制组织体系.............................................................................52.授权审批制度.....................................................................................63.预算...
