摘要:全面预算是企业在一定的时期内根据战略规划、经营目标和资源配置状况，运用系统的方法，编制的与经营、筹资、投资等价值流相关的总体计划，据以进行控制、监督和考核、激励。家族型企业是以特有的血缘、姻亲、地缘关系纽带为核心，然而，这种组织基础往往会成为阻碍其发展的绊脚石。因此，研究家族型企业预算管理具有较强的现实意义。

　　　借鉴家族型企业治理结构与预算管理相关理论，综合运用比较研究、个案研究、文本分析等研究方法，文章首先剖析了我国江苏盐城国美电器有限公司预算管理方面的问题，即从预算目标与企业整体战略目标不相匹配、预算编制缺乏信息沟通且内容单一、预算执行与监控环节薄弱以及考评标准失衡的角度。并且探析了导致该企业预算管理弱化的主要原因。结合家族型企业的经营性质与特征，文章提出优化该企业预算管理的相关举措，诸如：实施有效的全面预算管理、确保预算编制的科学性、优化预算执行和监控环节以及统一考评标准。

关键词 家族型企业；全面预算；治理结构

Abstract:According to the strategic plan, operating target and resource allocation, comprehensive budget is viewed as a kind of overall plan related to the value of corporate operation, financing as well as investment aimed at the control, supervision, evaluation and incentive in a specific accounting period. Family-owned enterprises are characterized as kinship, in-laws, and geographical ties which is a block to hinder its development. Consequently, it is of great significance to improve the management of budget of family-owned enterprises.

　　　Learning from the related of governance structure theory and budget management theory about family owned enterprise, based on the family owned enterprise budget management, comprehensively employing the following methodologies such as comparative study method, case studies method, context analysis, and so on , Jiangsu Yancheng, GOME co., LTD. in China as the research object, first of all, the paper discloses main problems of the enterprise in the field of budget management and error, from the budget goal and the enterprise overall strategic target does not match, the problem between communication budgeting and budgeting the scope, the weak budget performing and monitoring as well as the evaluation standard imbalance perspective. Moreover, the drives resulting in the problems mentioned above are analyzed. Combining the characteristic with nature of family enterprises in the comprehensive management, the measures are put forward such as the relevant measures of optimizing the enterprise budget management, the concrete content includes effective comprehensive budget management, to ensure the scientific nature of the budgeting, optimizing the budget implementation and monitoring, and unified assessment standards.

Keywords   Family owned enterprises     Comprehensive budget     Governance structure

　　　本论文主要是通过研究我国国内典型家族型企业预算管理问题，结合相关理论研究现状，发现其在预算管理方面的存在问题及其产生的原因，并提出优化预算管理的相关举措。同时，结合所在实习单位的实际情况，将企业的预算管理与公司的整体治理结构联系在一起，结合公司日常经营性质与特点探讨出一套适合该家族型企业的预算管理方法。

　　　本文框架结构是在阐述相关理论的前提下，提出了江苏盐城国美企业有限公司预算管理领域的存在问题，并对其预算管理的问题进行相关分析。本文在提出存在问题基础上，又提出了优化公司预算管理的相关措施与方法。在全球经济一体化的现实状况下，我国家族型企业预算管理意识不断加强，管理者更加青睐可以提升企业经营管理水平、强化企业内部控制的全面预算管理体系，也成为家族型企业追求企业长期发展的主要手段。当然，目前家族型企业对全面预算管理存在一定程度的误区，实践过程中频频出现预料之外的问题，无法有效实施全面预算管理。这就是因为，在我国，全面预算管理尚未全面展开，发展仍然在起步阶段，对家族型企业来说，这还是一个全新的领域。在实施全面预算管理的过程中难免会有经验不足、预算意识不到位等问题，导致预算管理的执行效果并不理想。