摘 要
四川电信公司从 2000 年初就开始了实施全面预算管理的尝试，经过十多年的
不断探索和完善，公司全面预算管理体系已初步建成，并起到了很好的效果。但
是，随着我国经济的快速发展，近几年电信欧亿·体育（中国）有限公司的运作模式、欧亿·体育（中国）有限公司体制等方面变
革都较大，特别是电信公司通过收购中国联通 CDMA 网络，获得移动牌照，摆脱
了过去全球最大的固网运营商身份，正式进入全业务运营商崭新角色的时期，不
能对固网经营时代的路径依赖，要打破传统的粗放式经营惯性和管理方式，同时，
公司原有的全面预算管理在全业务运营时期存在诸多的不适应和问题。基于此，
本文提出了优化完善四川电信全面预算管理体系的一些具体建议，具有较强的实
践指导意义。
本文从以下五个章节展开分析和研究：
第一章，绪论。主要对选题的背景和研究的目的、意义进行说明，同时对全
面预算管理相关研究进行了介绍。
第二章，全面预算管理理论阐述。系统地介绍全面预算管理的概念、实施全
面预算管理的目的、全面预算管理的功能和作用，以及全面预算管理的模式等。
第三章，主要对电信公司进入全业务运营期的情况介绍、环境变化的分析、
公司战略目标的重新定位以及四川电信公司在全业务运营期面临新的要求。
第四章，结合四川电信全面预算管理实施的实际情况以及全业务运营期企业
面临的新要求，剖析四川电信在实施全面预算管理中的各种问题，分析存在问题
原因。
第五章，针对四川电信在全面预算管理中存在的问题，提出完善四川电信全
面预算管理的建议。
关键词：四川电信，全面预算管理，研究

ABSTRACT
Sichuan Telecom Company Limited began attempts to implement a comprehensive
budget management in the early 2000s. After more than 10 years of continuous
explorations and improvements, the comprehensive budget management system has
been initially built and plays a very good role. However, with China's rapid economic
development, such aspects of the telecom industry as operation pattern, industry system
experience larger changes in recent years. Especially when the telecom company get its
mobile license, get rid of the identity of the world’s largest fixed network operator and
formally gained the new roles of a full-service operator with the acquisition of China
Unicom's CDMA network, it is necessary to break the traditional extensive mode of
operation inertia and management pattern and be independent on the way of the era of
the fixed network operation. Meanwhile during the full-service operation, the
company’s original comprehensive budget management had many inelasticities and
problems. Based on that, this paper presents some specific suggestions of optimizing
and improving Sichuan Telecom comprehensive budget management system, which is
of a relatively strong practical guiding significance.
The analysis and research in this paper are divided into the following five chapters:
Chapter One: Introduction, focusing on explaining the background of the subject
and the purpose and significance of the research as well as introducing related studies
on the comprehensive budget management.
Chapter Two: Statement of the comprehensive budget management theory,
systematically introducing the concept of the comprehensive budget management, the
purpose of the implementation, the function and role as well as the pattern.
Chapter Three: Introduce the situation of the Telecom Company during the
full-service operation, analyze environmental changes, reposition the company’s
strategic objectives and analyze the new requirements faced by Sichuan Telecom during
the full-service operation.
Chapter Four: In the light of the actual situation of the implementation of Sichuan
Telecom’s comprehensive budget and the new requirements faced by Sichuan Telecomduring the full-service operation, analyze the causes.
Chapter Five: As for the problems of Sichuan Telecom’s comprehensive budget
management, present suggestions of improving Sichuan Telecom’s comprehensive
budget management.
Keywords: Sichuan Telecom; comprehensive budget management; research