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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,