摘要：随着时间的发展，科学的管理逐步成为了提升企业竞争力的重要手段，全面预算管理逐渐被接受并加以运用，其作为现代企业颇为重要的一项管理工具，对公司现代化企业制度的建立，管理控制水平的优化以及未来竞争力的增强起到很重要的影响。

　　　文章针对东方企业进行了具体分析，论述了全面预算管理的相关理论、中美企业开展全面预算管理的比较分析以及对东方企业全面预算管理问题的探究，在实际运行中，企业全面预算管理还存在着一些问题，主要表现为企业对全面预算执行的效果不佳；预算编制组织设立不科学、专门预算管理机构的缺失；全面预算的目标短期化，经不住市场检验；企业各部门之间不协调，信息有效性差；预算编制缺乏实用性和科学性；预算考核机制有偏差。而产生这些问题的根源在于企业对全面预算管理的认识不够完整；企业战略的缺失，缺乏市场导向观念；内部各部门之间缺乏合作与交流；编制预算方法的单一、未做到综合使用；考核评价体系不完整。所以，企业应当加强全面预算管理，树立正确、科学的全面预算管理观念；完善企业组织机构体系、提高全面性的认识；跟随市场发展与企业需要不断完善预算管理体系；各部门积极沟通、力求达成一致，得出预算目标；确保全面预算管理编制程序和方法科学实用；完善激励机制。

关键词 全面预算管理；问题；对策

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