摘要：隨著時間的發展，科學的管理逐步成為了提升企業競爭力的重要手段，全面預算管理逐漸被接受并加以運用，其作為現代企業頗為重要的一項管理工具，對公司現代化企業制度的建立，管理控制水平的優化以及未來競爭力的增強起到很重要的影響。

　　　文章針對東方企業進行了具體分析，論述了全面預算管理的相關理論、中美企業開展全面預算管理的比較分析以及對東方企業全面預算管理問題的探究，在實際運行中，企業全面預算管理還存在著一些問題，主要表現為企業對全面預算執行的效果不佳；預算編制組織設立不科學、專門預算管理機構的缺失；全面預算的目標短期化，經不住市場檢驗；企業各部門之間不協調，信息有效性差；預算編制缺乏實用性和科學性；預算考核機制有偏差。而產生這些問題的根源在于企業對全面預算管理的認識不夠完整；企業戰略的缺失，缺乏市場導向觀念；內部各部門之間缺乏合作與交流；編制預算方法的單一、未做到綜合使用；考核評價體系不完整。所以，企業應當加強全面預算管理，樹立正確、科學的全面預算管理觀念；完善企業組織機構體系、提高全面性的認識；跟隨市場發展與企業需要不斷完善預算管理體系；各部門積極溝通、力求達成一致，得出預算目標；確保全面預算管理編制程序和方法科學實用；完善激勵機制。

關鍵詞 全面預算管理；問題；對策

Abstract：With the development of times, scientific management has gradually become the important means to enhance the competitiveness of enterprises, comprehensive budget management has been gradually accepted and applied, as a modern enterprise is an important management tool, the establishment of the company, the modern enterprise system, enhance the management level of optimization control and future competitiveness plays a very important influence.

　　　This article concrete analysis for eastern enterprises, discusses the related theory of comprehensive budget management, Chinese enterprises to carry out comprehensive budget management comparative analysis and implementation of a comprehensive budget management enterprises in the East, in actual operation, enterprise comprehensive budget management still exist some problems, mainly for the enterprise of comprehensive budget execution effect is poor; lack the establishment is not scientific, specialized budget management department budget organization; short of target of overall budget, could not resist the market inspection; no coordination between departments of an enterprise, the effective information of budget compilation; lack of practical and scientific evaluation mechanism; budget deviation. The root of these problems lies in the understanding of the enterprise to the comprehensive budget management is not complete; the lack of corporate strategy, the lack of market orientation; the lack of cooperation and exchange between internal departments; budgeting method, do not use a single comprehensive evaluation system is not complete. Therefore, enterprises should strengthen the comprehensive budget management, comprehensive budget management, establish correct scientific concept; improve the enterprises organization system, improve understanding of comprehensive; to follow the market development and the enterprise need to constantly improve the budget management system; various departments actively communication, to try to reach an agreement, the budget goal; ensure the comprehensive budget management program and method scientific and practical to improve the incentive mechanism.

Keywords  Comprehensive budget management  problem  countermeasures