摘要：伴随着现代企业制度的建立，全面预算管理作为对企业日常计划、运营和管控的重要工具，同时也被企业用于完成战略管理的开展与实施，市场经济体制的不断改革深化、金融体系的不断建立发展，使得企业面临的市场环境日益错综复杂。为了应对市场环境日新月异的变迁与挑战，实行全面预算管理制度已成为必然的发展趋势，只看重财务预算的传统预算方法已不能满足企业发展的需要，全面广泛地覆盖预算范围，将企业战略目标细化到企业各方面，优化资源配置的同时加强执行过程的调整和管控，提高经营管理水平。

同时，企业应当将预算管理与融资管理，进行有机结合，以便充分发挥全面预算管理的作用。本文通过对全面预算管理的概念内容、特点的介绍分析，来说明实行全面预算管理与融资管理的必要性。并且分别分析了二者当前在国内实施现状及优缺点，行文的后段对预算管理与融资管理的结合意义进行了概述。

最后辅以某国有大型制造业企业进行前文具体案例说明。关键词：全面预算管理；预算；融资；融资管理

Comprehensive Budget Management and Financing Decision Management

Abstract：With the establishment of modern enterprise system, comprehensive budget management as an important tool for daily planning, operation and control of enterprises, but also by enterprises to complete the strategic management of the implementation and implementation of the market economy system of deepening reform, the financial system continued The establishment of development, making enterprises facing the increasingly complex market environment.

In order to cope with the ever-changing changes and challenges of the market environment, the implementation of the comprehensive budget management system has become an inevitable trend. The traditional budget method, which only value the financial budget, can not meet the needs of enterprise development,  comprehensively and extensively cover the budget scope, To all aspects of the enterprise, optimize the allocation of resources at the same time to strengthen the implementation process adjustment and control, improve the management level.At the same time, enterprises should be the budget management and corporate sources of funds - financing management, organic integration, interaction, in order to give full play to the role of comprehensive budget management. This paper describes the necessity of implementing comprehensive budget  management and financing management through the analysis of the conceptual content and characteristics of comprehensive budget management. And analyzes the combination of budget management and financing management in the latter part of the present situation, especially the shortcomings and shortcomings.Finally supplemented by a large state-owned manufacturing enterprises to carry out the previous case of specific cases.

Keywords ： Comprehensive budget management ； Budget ； Financing ； Financing management

目录

第1章绪论.1

1.1研究背景与意义1

1.2国内外研究综述1

1.2.1国外全面预算管理研究现状1

1.2.2国内全面预算管理研究现状3

1.2.3融资决策国内研究综述.3

1.3研究方法、内容、创新点.4

1.3.1研究方法.4

1.3.2内容..4

1.3.3创新点5

第2章全面预算管理相关理论概念体系.62.1基本概念6

2.2基本特点6

2.3基本体系7

2.4全面预算体系的相互关系.9

2.5基本流程..10

第3章企业实行全面预算管理现状、问题及对策分析133.1企业实行全面预算管理现状.13

3.2企业实行全面预算管理的问题..13

3.3加强全面预算管理的对策14

第4章全面预算管理和融资管理相结合研究..16