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1、ABSTRACTComprehensivebudgetmanagementisallimportantmanagementcontrolmechanismoftheenterprise，whichhelpsenterprisesachievetheirshort-termbusinessgoalandstrategygoal．Untilnow,almostalllargeandmiddlescaleenterprisescarryonComprehensivebudgetmanagementineconomicaldevelopedcountriesandareas．Ithas
2、becometheinternationalgeneralbusinessmanagementmethod．Comprehensivebudgetmanagementmakesgreatsenseofestablishingmodementerprisesystem，improvingadministrativelevelandstrengtheningthecore·competition．Atpresent，theimportanceofimplementationofcomprehensivebudgetmanagementhasbeenrealizedbymostent
3、erprisesinourcountry．ButcomprehensivebudgetmanagementCan’treachidealeffect，becausetherearesomemistakedistrictsandvacantdistrictsthatexistonimplementationofoverallbudgetmanagement．Thisthesisputsforwardsomeproblemsofthepresentsituationofoverallbudgetmanagementinourcountryandgivessomesolvingmet
4、hodswhichaimatraisingthelevelofoverallbudgetmanagementofdomesticenterprises．Thethesisisdividedintofivepartsonthestructure．Thefirstpartistheforewordwhichintroducestheresearchbackground，literature，researchmethodandstructure；Inthesecondpartofthethesis．thebasictheoryofcomprehensivebudgetmanageme
5、ntisexpounded，suchasthemeaningandeffectofcomprehensivebudgetmanagement，managementorganizationsystem，processandcontentofoverallbudgetmanagement；ThirdpartofthisthesisanalyzestheproblemsofComprehensivebudgetmanagementinourcountry．Comprehensivebudgetmanagementhassomeproblemsinimplementation，Soit
6、maybestudiedfromtwowaysdividedinthesystemofComprehensivebudgetmanagement；PartfourofthesisputsforwardthattheresearchofthegoalsystemofComprehensivebudgetcanbedoneonsolvingtheproblemsofignoringstrategyandtheunscientificofgoalpreparing．ThefifthpartofthesisistheresearchofthecirclesystemofComprehe
7、nsivebudget，whichstudiesandimprovesomeaspectsofBudgetPreparing，control，budgetanalysisandevaluation，andsomesuggestionisputforward．KEYWORDS：ComprehensiveBudgetManagementGoalSystemCircleSystem獨(dú)創(chuàng)性聲明本人聲明所呈交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作和取得的研究成果，除了文中特別加以標(biāo)注和致謝之處外，
