摘要随着经济全球化的发展和企业股东财富最大化的追求，企业面临的竞争越来越激烈，利润空间越来越小，企业在内外因素的影响下，开始逐渐关注企业内部管理的现代化。所以战略预算管理、战略考核评价与方法、预算管理、预算管理与信息技术的结合等问题的研究也就相继出现。这些都不断赋予了全面预算管理新的内涵。促使全面预算管理成为企业控制的中心。许多企业已开始实施全面预算管理，但是在建筑施工企业内部管理还比较弱化，成本费用开支大，缺乏一套整合性管理系统。对此，应该对建筑施工施工企业的全面预算管理进行系统、全面的研究，通过研究发现建筑施工企业在预算管理中的现有问题，并找到解决问题的途径。将全面预算管理理论与建筑施工施工企业对接起来，构建建筑施工施工企业全面预算管理系统。关键词：建筑施工企业；企业控制；全面预算管理；预算管理AbstractAlongwiththedevelopmentofeconomicglobalizationandenterpriseshareholderwealthmaximizationpursuit,enterprisesarefacingmoreandmorecompetition,theprofitspacemoreandmoresmall,enterpriseundertheinfluenceoftheexternalandinternalfactors,begintoconcerntheenterpriseinternalmanagementmodernization.Sostrategicbudgetmanagement,strategicevaluationandmethod,budgetmanagement，thebudgetmanagementandinformationtechnologyproblemssuchasthecombinationofthestudywillarise.Theseareconstantlyaddingthecomprehensivebudgetmanagementnewconnotation.Promptedcomprehensivebudgetmanagementbecomeenterprisecontrolcenter.Ourenterprisehasstartedtoimplementcomprehensivebudgetmanagement,butinconstructionenterpriseinternalmanagementisstillrelativelyweak,thecost,thelackofasetofspendingbigintegratedmanagementsystem.Tothis,shouldtoourcountrybuildingconstructionenterprisethecomprehensivebudgetmanagementsystem,comprehensiveconstructionenterprisesthroughresearchfoundthattheexistingproblemsinthebudgetmanagement,andfindthesolutionoftheproblem.Willthetotalbudgetmanagementtheoryandourcountryconstructionenterprisedockingupbuildingourcountry'sconstructionenterprisecomprehensivebudgetmanagementsystem.Keywords：Constructionenterprises;Enterprisecontrol;Comprehensivebudgetmanagement;Budgetmanagement目录1绪论.......................................................................................................................................................11.1研究背景.........................................................................................................11.2研究目的和意义.............................................................................................11.3国内外研究现状.............................................................................................21.4研究内容与方法.............................................................................................32全面预算管理的相关理论.........................................................................................................42.1全面预算管理的内涵.....................................................................................42.2全面预算管理的理论基础.............................................................................43建筑施工企业全面预算管理现状及问题分析...................................................................63.1建筑施工企业全面预算管理的现状.............................................................63.2建筑施工企业实施全面预算管理存在的问题.............................................73.3建筑施工企业实施全面预算管理的必要性.................................................84建筑施工企业实施全面...
