摘要:全面预算管理是企业为了提高经济效益以及实现资源优化配置所使用的一种科学管理方法，是企业为了实施战略目标管理而采用的一种重要手段。近些年，随着房地产企业管理的日臻完善和管理者观念的逐步更新，房地产企业之间不断加强的竞争力，房地产企业管理者越来越重视企业全面预算管理的实施。因此，企业实施全面预算管理，完善现代企业制度，提高企业现代化管理水平，提高企业市场竞争力是十分重要的。

　　　本文通过查阅文献、分析图表等方法,针对全面预算管理方面，对房地产存在的问题及对策进行了比较深入细致的研究。首先，介绍了全面预算管理的背景以及意义；其次，介绍了全面预算管理的体系；再者，通过全面预算管理的组织和程序以及财务预算对南京高科股份有限公司全面预算管理现状进行了分析，找出其全面预算管理所存在的问题及原因，最后提出相关可行性的策略。

关键词  房地产企业；全面预算管理；问题；对策

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