摘要
I
摘要
随着我国市场经济体制的不断发展，以前传统的管理模式已经难以适应
企业发展的客观需求。特别在我国加入世贸组织之后，对企业实现国际化的要
求也逐渐提高，这就对企业发展提出了更多的挑战，也带来了更大的压力，全
面预算管理体系的建立、健全成为各企业控制成本、提高自身竞争能力的有效
手段。从我国目前的经济体系来看，全面预算管理体系在我国大型企业集团中
的应用逐步广泛和成熟，而在我国的中小型企业中，由于受到企业自身规模和
资源的限制，其应用明显不足，因此阻碍了企业的发展。由于企业已经开始在
国家经济发展的洪流中扮演着越来越重要的角色，尤其是在稳定社会经济、创
造就业机会等方面也开始发挥着重要的作用。所以有效的提高企业的竞争力，
对提升我国在世界经济领域中的地位，增强我国在国际市场上的竞争力具有重
要的意义。而对企业而言，除了努力发展、开拓市场，还应加强企业的内部管
理。因此，在企业中引入预算管理的观念，建立健全行之有效的预算管理体系
已经成为我国企业增强市场竞争力、获得可持续发展的有效方法

自 2016 年 5 月 1 日开始，我国开始全面推行“营改增”政策，这是一项
国家的重大税制改革，对企业的生存和健康发展都会受到很大的影响，并且这
一税制改革将对企业整体的组织架构、运营模式、管理思路、流程制度等各个
方面都会带来巨大挑战，同时也为企业创造了全新的发展机遇。企业只有勇于
面对这一挑战、抓住这次机遇、事先进行未雨绸缪、做到群策群力，加大管理
举措、管控各个实施要点，最终才能攻克难关、应对风险，才能在 “营改增”
实行后的过渡时期实现平稳过渡和企业的持续健康发展

本文顺应“营改增”这一改革趋势，结合全面预算管理理论，为了给企业
的全面预算管理在面对“营改增”改革方面提供支持与帮助，本文理论联系实
际，以“营改增”政策为切入点，分析 SDHS 公司的全面预算编制环节，指出在
面对“营改增”该企业应该调整自身的全面预算编制体系，以适应和应对税收
政策带来的影响，并为此提供相关建议和应对方案。为使 SDHS 公司能够解决问
题并抓住发展机遇在竞争中立于不败之地。本文叙述了该企业在改革前及改革
后的全面预算编制方案，并以实例分析了改进方案带来的好处。摘要
II
关键词：预算编制，“营改增”，SDHS 公司Abstract
III
ABSTRACT
With the development of market economy of China, the traditional management mode
has been unable to meet the objective of enterprise demand. Particularly in the wake
of China&39;s accession to the WTO, demands on the internationalization of enterprises
have gradually improved, this would pose additional challenges to enterprise
development, has also brought more pressure, comprehensive budget management
system, establish and improve the control cost, effective means to improve their
competitiveness. Judging from the present economic system and application of overall
budget management system in large enterprise groups in China gradually applied and
mature, and in small and medium sized enterprises in China, due to their own limited
size and resources, which is clearly insufficient, thus impeding the development of
small and medium construction enterprise. SMEs have begun to flood in the economic
development of the country plays an increasingly important role, in particular in
stabilizing the social economy, create employment opportunities, but also began to
play an important role. So effective in enhancing the competitiveness of SMEs, to
improve our position in the world economy, strengthen our competitiveness in the
international market is of great significance. For SMEs, in addition to their efforts to
develop, market, should also strengthen the internal management of enterprises.
Therefore, introduced the concept of budget management in the small and medium
enterprises, establish and improve the effective budget management system of SMEs
in China has become a market competitiveness, sustainable development and effective
method.
Paper conform to camp modified increased this a reform trend, combined full
budget management theory, to small building enterprise of full budget management inAbstract
IV
face camp modified increased reform aspects provides support and help, paper
theory practice, to camp modified increased policy for wedge into points, analysis
XX building enterprise of full budget management, pointed out that in face camp
modified increased the enterprise should adjustment itself of full budget prepared
system, to adapted and should tax policy brings of effect, and for provides related
recommends and should programme. To enable SDHS enterprises to solve problems
and seize the development opportunity and remain invincible in the competition. This
paper describes the business before the reform and the reform of comprehensive
budgeting programmes and benefits of analysis to improve the program.
Keyword: Budgeting，camp to increase，SDHS company目录
V
目 录
摘要 I
ABSTRACT...........III
第一章 绪论1
第一节 选题背景及研究意义..........1
一、背景.1
二、意义.2
第二节 国内外文献回顾......3
一、国内文献回顾........ 3
二、国外文献回顾........ 5
第三节 研究的目的及内容........
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