I 摘要 预算管理作为一种科学、先进、有效的管理方法，在国外已经推行了很多年， 然而我国的经济发展起步较晚，尽管进程很快，但是部分企业在管理模式上还不 够科学。很多企业对全面预算管理的重要性重视不够，理论认识不足导致在企业 实施全面预算管理时出现了很多问题。 随着我国经济的发展，国家加大了基础性建设，水利工程是基础性建设中最 为重要的一部分，作用重大。国家在每个五年规划中都不断加大对水利建设的投 资。“十二五”期间国家对水利工程建设的年均投资是“十一五”年均投资的2.9 倍，毫无疑问“十三五”期间会更高。国家对水利工程欧亿·体育（中国）有限公司的重视促进了水利工 程整个欧亿·体育（中国）有限公司以及企业的扩大和发展。然而水利工程企业规模扩大带来逐渐增多的 管理问题也必须引起重视。要想实现企业的战略目标，企业必须进行全面有效的 预算管理。 基于此，本文对全面预算管理理论和体系展开研究，采用案例分析的方法， 选取河北省水利工程的标杆企业H公司作为案例研究的对象，探讨全面预算管理 理论在水利工程企业的落实。首先，本文对本次研究的研究背景及研究意义进行 了简要介绍，对国内外预算管理理论的研究现状进行综述。其次，梳理了全面预 算管理的理论基础和全面预算管理的体系，随后，本文对整理了H公司的预算管 理发展历程，并考察了H公司实施全面预算管理现状。之后，本文总结了H公司 预算管理实施中产生困境的原因，并提出了有针对性的改进措施。最后是本文的 结论部分。本文希望通过对全面预算管理理论的研究以及对该理论在H公司的实 施现状分析和改进探讨，给同欧亿·体育（中国）有限公司企业提供一些参考。 关键词：全面预算管理；预算编制；H公司；全面预算管理体系；预算调整 Abstract II Abstract Asascientific,advancedandeffectivemanagementmethod,budgetmanagement hasbeenimplementedinforeigncountriesformanyyears.However,China'seconomic developmentstartedlate,althoughtheprocessisveryfast,themanagementmodeof someenterprisesisnotsoeffective.Manyenterprisesdon’tpaysufficientattentionto theimportanceofcomprehensivebudgetmanagement,andthelackoftheoretical understandinghasledtomanyproblemsintheimplementationofcomprehensive budgetmanagement. WiththedevelopmentofChina'seconomy,thecountryhasincreasedits fundamentalconstruction.Waterconservancyprojectsarethemostimportantpartofthe funfamentalconstructionandplayasignificantroleinit.Thestatehascontinuously increasedinvestmentinwaterconservancyconstructionintheevery-five-yearplan. Duringthe“TwelfthFive-YearPlan”period,theaverageannualinvestmentinwater conservancyprojectconstructionis2.9timesthatofthe“EleventhFive-YearPlan”. Thereisnodoubtthattheinvestmentwillbehigherduringthe13thFive-YearPlan.The state'semphasisonthewaterconservancyengineeringindustryhaspromotedthe expansionanddevelopmentoftheentireindustryandenterprisesofwaterconservancy projects.However,theexpansionofwaterconservancyprojectshasbroughtabouta growingnumberofmanagementissues.Toachievethecompany'sstrategicgoals, companiesmustconductcomprehensiveandeffectivebudgetmanagement. Basedonthis,thispaperconductsresearchonthetheoryandsystemof comprehensivebudgetmanagement,andadoptsthemethodofcaseanalysistoselect thebenchmarkcompanyHofHebeiProvince'swaterconservancyprojectasthestudy object,anddiscussestheimplementationofcomprehensivebudgetmanagementtheory inwaterconservancyengineeringenterprises.Firstofall,thispaperbrieflyintroduces theresearchbackgroundandsignificanceofthisresearch,andsummarizestheresearch statusofbudgetmanagementtheoryathomeandabroad.Secondly,itsortsoutthe theoreticalbasisofcomprehensivebudgetmanagementandthesystemof comprehensivebudgetmanagement.Subsequently,thispapersortsoutthedevelopment historyofHcompany'sbudgetmanagement,andexaminesthecurrentsituationofH Abstract III company'simplementationofcomprehensivebudgetmanagement.Afterthat,thispaper summarizesthereasonsforthedilemmaintheimplementationofHcompany'sbudget management,andproposestargetedimprovementmeasures.Thelastpartisthe conclusionofthisarticle.Thispaper,whichstudysonthetheoryofcomprehensive budgetmanagent,hopestoprovidesomereferenceforenterprisesofthesameindustry throughtheanalysisandimprovementoftheimplementationofthetheoryinH company. Keywords:Comprehensivebudgetmanagement;Budgetpreparation;Hcompany; Comprehensivebudgetmanagementsystem;Budgetadjustment 目录 目录 摘要................................................................................................................................I Abstract.............................................................................................................................II 第1章绪论...................................................................................................................1 1.1研究背景及研究意义......................................................................................1 1.1.1研究背景...............................................................................................1 1.1.2研究的意义...........................................................................................1 1.2国内外研究动态..............................................................................................1 1.2.1国外研究动态.......................................................................................1 1.2.2国内研究动态.......................................................................................3 1.3研究内容及研究技术路线..............................................................................5 1.3.1本文的研究内容...................................................................................5 1.3.2本文的研究技术路线...........................................................................6 1.4研究方法和创新..............................................................................................6 1.4.1本文的研究方法...................................................................................6 1.4.2本文的创新点.......................................................................................7 第2章全面预算管理的基础理论...............................................................................8 2.1全面预算管理的内涵......................................................................................8 2.1.1全面预算管理的基本概念...................................................................8 2.1.2全面预算管理的组成部分...................................................................8 2.1.3全面预算管理的主要特点.................................................................10 2.2全面预算管理的作用....................................................................................10 2.3全面预算管理的理论基础............................................................................12 2.3.1权变理论.............................................................................................12 2.3.2激励理论.............................................................................................13 2.3.3委托代理理论.....................................................................................14 2.3.4控制理论.............................................................................................15 2.4全面预算管理体系........................................................................................16 2.4.1预算编制.............................................................................................16 目录 2.4.2预算执行与控制.................................................................................18 2.4.3预算分析.............................................................................................19 2.4.4预算调整.............................................................................................20 2.4.5预算考评.............................................................................................22 2.5本章小结........................................................................................................24 第3章H公司全面预算管理现状分析.....................................................................25 3.1H公司的基本情况和全面预算管理的现状................................................25 3.1.1H公司简介.........................................................................................25 3.1.2选H公司作为研究对象的原因........................................................26 3.1.3