摘要
我国加入世贸组织已20余年，在不断与国内外企业充分竞争过程中，以国有大中型
企业为代表的中国企业内部控制制度得到健全与发展，企业综合实力不断增强，2021年
国家电网公司综合实力已攀升至世界500强企业的第二位。企业的发展需要政策扶持、
开发市场、研发新品为支撑，但管理水平这一软实力的提升更是重中之中。全面预算管
理通过搭建预算管理组织架构形成一套落实公司发展战略的有效治理体系。它推动了组
织部门的工作协同，是落实企业战略发展的重要工具，而且也能实现员工利益诉求与企
业发展战略的有效契合。国内不少学者和专家对全面预算管理的研究，大多数以国有大
中型企业为研究对象，而这些企业往往都有着较为完备的内控制度与管理机制，研究成
果推动了国有大中型企业管理水平不断迈向新台阶。入市的 20年也是民营经济的蓬勃
发展的20年，民营经济贡献了新增就业半数以上的岗位，对保民生促就业实现社会稳定
的作用不可估量。民营经济活力强，发展韧劲足，更不可否认的是大多数民企相比大中
型国有企业的管理水平，其参差不齐的状况尚未得到根本改变。
D公司成立于2011年，是一家电网设备制造型中小型民营企业，深耕电力设备市场
10余年，是国家电网公司的合格供应商之一。它经历过登陆资本市场的高光时刻，但最
近三年D公司进入了瓶颈期，效益逐年下滑。总体来看，有外部环境的影响，更多的是
多年来管理问题留下的积弊。公司深感执行了七年的全面预算管理体系在推动企业战略
发展落地过程中无力感逐年增大。本文以D公司全面预算管理现状为研究对象，采取访
谈、调查问卷、查阅档案等具体方法，以D公司全面预算管理现状为对象，找出D公司
全面预算管理存在的主要问题，挖掘改进空间，并依托委托代理、平衡计分卡及激励管
理等理论对上述问题提出有针对性的改善建议和保障措施。
通过研究，本文获得主要结论：（1）预算目标的订立必须以公司发展战略为导向，
处理好长短期目标之间的关系；（2）针对不同预算类型匹配相应的编制方法可以有效预
防预算执行偏差风险；（3）在互联网时代，高效的信息技术推动了管理工具便捷化，为
预算管理信息化和数字化提供了可能性；（4）预算考核指标的合理设定对于实现企业战
略目标有重要意义。
本文形成研究结论对提升D公司全面预算管理能力预计会产生积极影响，有利于公
司管理水平的提高。同时，更希望本文研究成果对有类似预算管理问题的企业提供有益
参考。
关键词：全面预算管理；企业发展战略；预算考核
I
Abstract
China has joined the WTO for more than 20 years. In the process of full competition with
domestic and foreign enterprises, the internal control system of Chinese enterprises represented
by large and medium-sized state-owned enterprises has been improved and developed, and the
comprehensivestrength ofenterpriseshas beencontinuouslyenhanced. In2021,the
comprehensive strength of State Grid Corporation of China has climbed to the second place
among the world's top 500 enterprises. The development of enterprises needs policy support,
market development and research and development of new products, but the improvement of
management level is the most important. Comprehensive budget management forms a set of
effective governance system to implement the company's development strategy by building the
organizational structureof budgetmanagement. Itpromotes thework coordinationof
organizational departments, is an important tool to implement the strategic development of the
enterprise, and can also realize the effective fit between the interests of employees and the
development strategy of the enterprise. Many domestic scholars and experts' research on
comprehensive budget management mostly focuses on large and medium-sized state-owned
enterprises, which often have relatively complete internal control system and management
mechanism. The research results have promoted the management level of large and medium-
sized state-owned enterprises to a new level. The 20 years since entering the market are also
the 20 years of vigorous development of the private economy. The private economy has
contributed more than half of the new jobs, which plays an inestimable role in ensuring people's
livelihood, promoting employment and realizing social stability. The private economy has
strong vitalityand sufficientdevelopment toughness. Itis undeniablethat the uneven
management of most private enterprises has not been fundamentally changed. Comprehensive
budget management through the establishment of budget management organizational structure
to form a set of effective governance system to implement the company's development strategy.
It promotes the collaboration between different departments in the organization, and realizes
the alignment of employees' interests with the development policy of the enterprise. Seeing the
advantages of comprehensive budget management system, D Company introduced it in its third
year of establishment. At present, comprehensive budget management has experienced 7 years
in D Company, including the establishment of budget management organizational structure,
preparation and improvement of budget management documents at all levels, improvement of
budget management process, establishment of assessment system, etc. Budget management has
become one of the important governance systems of D Company, which has made significant
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