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1、ABSTRACTABSTRACTAlongwiththestrengthofChina'sreformandopeningupisnotfollowingtheincrease,furthergrowingarmyofprivateenterprisesinourcountry,China'sprivateenterpriseshavebecomeourcountrynationaleconomyimportantcontributionstrength.Countryattachesgreatimportancetothedevelopmentofprivat
2、eenterprises,notfollowingthepolicysupportforprivateenterprises,tocreateagoodmacroenvironment,developmentofprivateenterprises,sotospeak,isthebeststageofdevelopmentofprivateenterprisesinourcountryatpresentstage.Butanotherfactisthatalargenumberofprivateenterprisesafterrapidgrowth,hasexp
3、eriencedadevelopmentbottleneck,oneisthemainreason,isthelackofrealstrategicplanningandstrategicmanagementtool.Asthesayinggoes,Everythingpre-stands,notpre-thenwaste.Comprehensivebudgetmanagementasthecorecontentofenterprisemanagement,isoneoftheforeignlargeandmedium-sizedenterprisesgener
4、allyadoptmodernmanagementmechanism,thematurityofmodernsmallandmedium-sizedenterprises(smes)playacrucialrole.ComprehensivebudgetmanagementintheUnitedStatessincethe1920safterthecreationofgeneralmotors,dupont,soonbecomesthestandardoperatingprocedureoflargeenterprises.Withthedevelopmento
5、fChina'ssocialeconomyandtheimprovementofthecapitalmarket,alargenumberofChina'slargeandmedium-sizedmodernenterprisetofollowsuit,anduseitasaneffectivestrategicmanagementtoolintotheenterprisemanagement.APcompanyasanewmassprivateenterprises,thedualrequirementofcapitalmarkets,theexternala
6、ndinternalmanagement,alsobepushedtotheimplementationofcomprehensivebudgetmanagement.TakingAPcompanythecomprehensivebudgetmanagementasacase,introducedtheAPcompanycomprehensivebudgetorganizationsystemandmanagementmode,showthecomprehensivebudgetmanagementindetailfromtheIIABSTRACTorganiz
7、ationestablishment,theprocessmanagement,thewholeprocessoftheevaluationsummary,depthanalysisofthecomprehensivebudgetandenterprisestrategy,performanceappraisalinfullaccordbetweenthecloselyrelationship,revealthecomprehensivebudgetmanagementisthebestgroundtorealizethegoalofcorporatestrat
8、egyandmanage