【摘要】企业的预算是一个综合性的财务计划，包括经营预算、资本预算和财务预算。预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。可见，预算管理非常重要.在市场经济条件下，企业存在的目的是追求利润，而财务管理的目标是资本利润最大化。要实现此功能,就必须建立和完善财务预算管理机制,必须促使企业根据预算管理机制的内在要求进行运作，广泛有效地进行经营.根据房地产行业企业的特点,即投入资金多，建设周期长，投资风,本文将以诚达集团为样例，通过探讨预算管理模式，运用预算管理理论结合实际的分析方法对房地产企业财务预算管理存在的问题及对策进行有效分析。【关键词】诚达房地产,预算管理，财务预算【 Abstract 】 Enterprise budget is a comprehensive financial plan, including the operating budget, capital budget and financial budget. Budget management is the use of the budget for the various departments within the enterprise ， the units of the various financial and non—financial resources allocation， assessment， control， in order to effectively organize and coordinate the production and business activities， the completion of the established business objectives。 Visible, budget management is very important. In a market economy conditions， the existence of the business purpose is the pursuit of profit ， and financial management objective is capital to maximize profits 。 To implement this feature, you must establish and perfect the mechanism of the financial budget management ， budget management must encourage enterprises in accordance with the requirements of the internal mechanisms operate widely and effectively carry out operations. According to the characteristics of the real estate industry companies that invest more ， long construction period， investment in wind， Wanda Group is a sample article will， by exploring the budget...
