摘要随着经济高速发展，市场竞争日益激烈，各界纷纷探索着新型管理模式以适应生存发展的需要。全面预算管理是一种较佳的管理模式，因为全面预算管理具有预算的基本功能，即以数量关系表示企业生产经营各个环节的资源需求，但是弥补了传统预算的缺陷，是一种具有战略概念导向的综合管理工具，具有科学性系统性全面性的特点。房地产行业是我国的支柱产业之一，故而本文中以房地产企业为例，对其全面预算管理问题进行探究。文章首先概述了研究背景、意义、方法等；其次对全面预算管理的概念及特征以及相应的理论进行了概述；再次以 M 房地产企业为例对其全面预算管理问题进行了分析，并指出其全面预算管理中存在的问题；最后提出了房地产企业全面预算管理水平提升的措施。以期加速房地产企业健康转型，降低运营成本，优化资源配置，实现战略目标，促进其可持续发展。关键词：房企产企业；全面预算管理；制度构建AbstractWith the rapid economic development and increasingly fierce market competition, all walks of life have explored new management models to meet the needs of survival and development. Comprehensive budget management is a better management model, because the overall budget management has the basic function of the budget, that is, to represent the resource requirements of all aspects of the company's production and management in a quantitative relationship, but to make up for the defects of the traditional budget, it is a strategic concept. Guided integrated management tools have the characteristics of scientific, systematic, and comprehensive. The real estate industry is one of China's pillar industries. Therefore, in this article, real estate companies are taken as an example to explore the issue of comprehensive budget management. The article firstly summarizes the research background, significance, methods, etc.; secondly, it outlines the concept and characteristics of comprehensive budget management and the corresponding theory; once again takes the M real estate...
