伴随着全球经济一体化，企业生存和发展面临越来越严峻的挑战。如何在激烈的 竞争中生存发展，实现经济利益最大化，成为各企业面临的一道难题。全面预算管理 作为企业战略管理的一种主要方法，是实现这一目标的最好方式之一。对于降低企业 经营风险，提高企业总体经营管理效率，实现企业利润最大化，具有重要的现实意义。 本文以M公司作为研究对象，通过利用财务指标分析法和访谈法，对M公司全 面预算管理现状进行了较为全面的分析。M公司通过实施全面预算管理取得了较好的 经济效果，包括经济效益大幅提升、经营管理更加规范、团队合作意识加强等。但同 时也存在一系列问题，包括预算编制、预算执行、预算考评等各个环节存在的问题。 最后针对存在问题提出相应的改进和优化措施，以期帮助M公司找到一条真正适合 自己发展道路的全面预算管理方法。由于国内企业在预算管理方面有一定的相似性， 通过对M公司实施全面预算管理的探讨和研究，能对其他类似企业如何开展、完善 全面预算管理工作提供一定帮助。 关键词：预算管理；全面预算；预算编制；预算执行；预算考评 II ABSTRACT As the trend of global economic integration intensifies, enterprises are facing more and more serious challenges and more fierce competition environment. How to survive, develop and expand in the competition and maximize the economic benefits has become a difficult problem for enterprises. As a main method of enterprise strategic management, total budget management is one of the best ways to achieve this goal. It is of great significance to reduce business risks, improve business management efficiency, open source and reduce costs, and maximize corporate profits. This paper takes M company as the research object, and conducts a relatively comprehensive analysis of the current situation of M company's overall budget management by means of financial index analysis and interview. M company has achieved good economic results through the implementation of comprehensive budget management, including substantial improvement of economic benefits, more standardized operation and management, and strengthened awareness of teamwork. But at the same time, there are also a series of problems, including the budget preparation, budget implementation, budget evaluation and other aspects of problems. Finally, it puts forward corresponding improvement and optimization measures for existing problems, in order to help M company find a comprehensive budget management method that is truly suitable for its development path. As domestic enterprises have certain similarities in budget management, through the discussion and research on M company's implementation of comprehensive budget management, it can provide certain help for other enterprises to carry out and improve comprehensive budget management. Key words: Budget Management；Comprehensive Budget；Budgeting；Budget Execution； Budget Evaluation III 目 录 第一章 绪 论 ...................................................................................................................... -1- 1.1 研究背景 ....................................................................................................................... -1- 1.2 研究目的及意义 ........................................................................................................... -1- 1.2.1 研究目的 ............................................................................................................ -1- 1.2.2 研究意义 ............................................................................................................ -2- 1.3 国内外研究现状 ......................................................................................................... - 2 - 1.3.1 国外研究现状 .................................................................................................. - 2 - 1.3.2 国内研究现状 .................................................................................................. - 3 - 1.3.3 文献述评 .......................................................................................................... - 4 - 1.4本文内容及研究方法 .................................................................................................. - 4 - 1.5 本文框架结构 ............................................................................................................. - 5 - 第二章 全面预算管理理论概述 ........................................................................................ -7- 2.1 全面预算管理的概念和特征 ....................................................................................... -7- 2.1.1 全面预算管理的概念 ........................................................................................ -7- 2.1.2 全面预算管理的特征 ........................................................................................ -7- 2.2 全面预算管理的职能和作用 ....................................................................................... -8- 2.2.1 全面预算管理的职能 ........................................................................................ -8- 2.2.2 全面预算管理的作用 ....................................................................................... - 8- 2.3 全面预算的编制方式与程序 ....................................................................................... -9- 2.3.1 全面预算的编制方式 ........................................................................................ -9- 2.3.2 全面预算的编制程序 ...................................................................................... -11- 2.4 全面预算管理的主要内容 ......................................................................................... -12- 2.4.1 全面预算的组织结构 ...................................................................................... -12- 2.4.2 全面预算的实施环节 ...................................................................................... -12- 2.5 全面预算管理的理论基础 ........................................................................................ - 13- 2.5.1 战略管理理论 ................................................................................................ - 13 - 2.5.2 绩效评价理论 ................................................................................................ - 14 - 第三章 M公司全面预算管理概况 ................................................................................. -15- IV 3.1 M公司概况 ................................................................................................................. -15- 3.2 M公司全面预算管理实施现状 ................................................................................. -16- 3.2.1 组织结构及工作职责 ...................................................................................... -16- 3.2.2 预算编制 .......................................................................................................... -18- 3.2.3 预算监控 .......................................................................................................... -22- 3.2.4 预算外与超预算事项的处理 .......................................................................... -22- 3.2.5 预算分析 ......................................................................................................... - 23- 3.2.6 预算调整 .......................................................................................................... -25- 3.2.7 预算考核与评价 .............................................................................................. -26- 3.3 2017年主要预算执行情况 ......................................................................................... -27- 3.3.1 2017年收入执行情况 ...................................................................................... -27- 3.3.2 2017年利润执行情况 ...................................................................................... -28- 3.3.3 2017年主要销售费用和管理费用执行情况 .................................................. -29- 第四章 M公司全面预算的实施效果及问题分析 ......................................................... -30- 4.1 实施效果 ..................................................................................................................... -30- 4.1.1