?a òa
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1??ü′ê￡o?¤???′DD￡?è????¤??1üàí￡????TD?










Abstract
At present, with the customer demand trend, diverse and personal information technology rapid development, the limitation of the traditional budget management is revealed. How to modify or innovation, to build and new environment of the budget management system has become an important subject in the theory and practice.
This paper will comprehensive budget management for research. In the Da Qing Fu Xing and infrastructure company as a case. From the theoretical overview, Da Qing Fu Xing and infrastructure company comprehensive budget management present situation and problems, countermeasures study and other aspects, hope from the typical cases, found in general and applicable experience, for the comprehensive budget management, especially in the overall budget group enterprise play a guiding role.

Keywords: Budget execution￡? Comprehensive budget management￡? limitations
















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?a òa I
Abstract II
μú1?? D÷?? 1
1.1 ?D??±3?°?°òaò? 1
1.1.1?D??±3?° 1
1.1.2?D??òaò? 2
1.2 1ú?úía?D????×′ 2
1.2.11úía?D????×′ 2
1.2.21ú?ú?D????×′ 3
1.3 ?D??·?·¨ 4
μú2?? ?¤??1üàíμ??ù±?àí?? 5
2.1 è????¤??1üàíμ?????oí?úèY 5
2.1.1è????¤??1üàíμ????? 5
2.1.2è????¤??1üàíμ??úèY 5
2.2 è????¤??1üàíμ???±êoí?-?ò 7
2.2.1è????¤??1üàíμ???±ê 7
2.2.2è????¤??1üàíμ??-?ò 7
2.3 è????¤??1üàíμ?ì?μ? 8
2.4 è????¤??1üàíμ??￡ê? 8
2.4.1×?é?????μ??￡ê? 8
2.4.2×?????é?μ??￡ê? 9
2.4.3 ×?é?????ó?×?????é??à?áo?μ??¤??±à??3ìDò 10
2.5 è????¤??1üàíμ?3ìDòoí·?·¨ 10
2.5.1è????¤??1üàíμ?3ìDò 10
2.5.2è????¤??1üàíμ?·?·¨ 11
μú3?? xx?ù?¨1???è????¤??1üàíμ???×′·??? 12
3.1 xx?ù?¨1????¤??ì??μ 12
3.2 ?óòμ?¤??á÷3ì 13
3.3 ?¤??1üàí?úèY 13
3.4 ?¤??1üàíêμê??é?? 14
3.4.1ê?è??é?? 14
3.4.2 ×@@é±??§3??é?? 15
3.4.3?á11·??? 18
3.5 1????¤??1üàí?D′??úμ??êìa 20
3.5.1?¤??μ?±à??2?1?·? 20
3.5.2?¤??±à??·?·¨óD′yìá?? 21
3.5.3 è±éù?¤??μ?μ÷??ó????àì??μ 22
3.5.4 è????¤??ó?òμ??????′??ú??′ó??2? 23
3.5.5 ?¤??1üàíμ?è???D?2?1? 24
μú4?? ??é?xx?ù?¨1???è????¤??1üàíμ???2? 25
4.1 ?ó???óòμè????¤??1üàíμ?3?D????? 25
4.2 íêé??¤??1üàíμ?±à??·?·¨ 26
4.3 ò??óòμ??????±ê?a?DD?è·?¨?ê?è?¤?? 27
4.3.1?¨á￠????μ÷?D?ú?? 27
4.3.2è????¤??1üàíDèòa??èá2￠?? 27
4.3.3í¨1yêêμ±μ?êúè¨￡??a??o??óòμ·?è¨ó??ˉè¨μ?1??μ 28
4.4 íêé??¨D§??o?ì??μ￡?·￠?ó?¤à?ó???ê?×÷ó? 28
4.5 ??è?1????¤??1üàí×é?ˉì??μ 28
?áê?ó? 31
?? D? 32
2??????× 33