摘要:全面預算管理是企業為了提高經濟效益以及實現資源優化配置所使用的一種科學管理方法，是企業為了實施戰略目標管理而采用的一種重要手段。近些年，隨著房地產企業管理的日臻完善和管理者觀念的逐步更新，房地產企業之間不斷加強的競爭力，房地產企業管理者越來越重視企業全面預算管理的實施。因此，企業實施全面預算管理，完善現代企業制度，提高企業現代化管理水平，提高企業市場競爭力是十分重要的。

　　　本文通過查閱文獻、分析圖表等方法,針對全面預算管理方面，對房地產存在的問題及對策進行了比較深入細致的研究。首先，介紹了全面預算管理的背景以及意義；其次，介紹了全面預算管理的體系；再者，通過全面預算管理的組織和程序以及財務預算對南京高科股份有限公司全面預算管理現狀進行了分析，找出其全面預算管理所存在的問題及原因，最后提出相關可行性的策略。

關鍵詞  房地產企業；全面預算管理；問題；對策

Abstract:Comprehensive budget management is a method that the enterprise in order to improve the economic benefit and achieve optimal allocation of resources, is a kind of important means that the enterprise to implement the strategic management by objectives. In recent years, along with the constant progress of real estate enterprise management and the management concept update step by step and the continue to strengthen the competitiveness between the real estate enterprises, the real estate enterprise managers pay more and more attention to the implementation of the comprehensive budget management. Therefore, it is very important for the enterprises that implementation of comprehensive budget management, perfect the modern enterprise system, improve enterprise modern management level, enhance the enterprise market competitiveness.

　　　This article through the literature, methods of analysis chart, in view of the overall budget management, compares the housing problems and countermeasures in-depth and meticulous research. First of all, introduce the background and significance of the comprehensive budget management; secondly, the paper introduces the comprehensive budget management system; furthermore, through the comprehensive budget management organization and procedures as well as the financial budget of Nanjing high-tech co., LTD., the comprehensive budget management status are analyzed, and find out existing problems of comprehensive budget management and reasons, finally put forward relevant feasibility of the strategy.

Key words real estate enterprises   comprehensive budget management   problems countermeasures