西方发达国家很早便开始在管理中引入会计理论，其管理会计学研究取得的成果
也很多，我国在对西方管理理论经验吸收的基础上，发展适合本国国情的管理技术和
工具。我国目前的许多企业，尤其是大型集团企业开始采用全面预算管理来辅助企业
管理。但是真正能够发挥全面预算管理作用的企业比较少，许多企业对该管理工具的
利用还处于较为浅显的阶段，仅仅是有所了解的简单运用，还不能说已经完全掌握。
因此在实践的过程中出现了不少的问题，这些问题的出现使得本来就存在的管理问题
变得愈发突出。此外，我国目前对于风险管理的理论研究还处于比较初级的阶段，理
论界还未形成一个比较系统并且完整的体系，因此这使得我国在该理论的使用上与西
方存在一定的差距，在此背景之下，笔者基于所学的相关理论知识以及在实践中获取
的经验，探讨如何构建风险导向下我国的集团企业的全面预算管理体系，如何实施并
加以控制，以及寻找并解决在此过程中出现的关键问题。
关键词：集团型企业；风险导向；全面预算管理体系
作 者：陈洁如
指导教师：王则斌英文摘要 风险导向下的我国集团企业全面预算管理研究
II
THE RESEARCH ON GROUP ENTPRISE
COMPREHEHENSIVE BUDGET
MANAGEMENT BASED ON RISK ORIENTATION
Abstract
A high effective operation is the guarantee for achieving the profit maximization goal
for every company. Therefore, finding out the basic way to make company under a high
effective operation circumstance has become the difficulties which companies are facing.
With the market becoming more and more complicated, companies find themselves are
putted in a station where controlling become much harder. To solve this problem, managers
are looking for some new and effective management tools and technology to help them to
meet their needs. Budget system has borne in this background, and it is considered a kind
of effective management tools.
Budget has been through a fast development after the accounting theories were
introduced in China, the application of this theories are took in many companies where
they were been used to help to improve manage ability and level. However the outcome of
this application didn’t satisfy manager. The main reason is because that the understanding
of this system stays in a superficial stage which result a lot of companied problem. The
resulted problems together with difficulties which exist before make companies suffer a lot,
and still can’t find a way out. The budget system not only cost much, but also makes things
worse. So we can learn from that the still a big gulf between west countries and China in
the research of this filed. The domestic research is still at a very beginning stage, a
systematic and complete theory still on the way. In this circumstance, I combine their own
experience and practical examples in the budget management of the building and the
specific mode of operation under our risk-oriented group enterprise budget management
system， launched a study，pointed out that the possibility of establishing budget
management assurance system，the ability to use scientific method budgeting， control and
evaluation of budget management is the key to effective implementation.
Key words: Risk-oriented；group enterprise；comprehensive budget management
Written by：Chen Jieru
Supervised by：Wang Zebin
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