更新时间：09-06 （Angela）提供原创文章
摘要：为了加强企业内部控制，增强核心竞争力，目前我国大多数企业采取全面预算管理的方法管理企业。它通过分配、控制、核算等手段合理的利用企业的各项资源。全面预算管理的内容逐渐涉及到企业的采购、计划、物流、生产、人力资源、财务等等各个方面，可以说是主导着企业的命脉，牵一发而动全身。因此，大多数企业都十分重视全面预算管理在企业中的作用。但是由于当今信息技术飞速发展，当企业发生业务时，对全面预算管理实时、动态的反映经济业务有了越来越高的技术要求，于是我国大部分企业引进了先进的ERP技术。由此可以看出，实行信息化的全面预算管理是大势所趋。
鉴于目前我国关于ERP环境下的全面预算管理研究仍然不完善，本人撰写了这篇论文。首先,本文介绍了研究该课题的研究背景及意义、国内外的研究现状，以及ERP环境下传统全面预算管理的不足。然后，分析在ERP环境下实施全面预算管理的必要性和可行性、优势。接着，设计了ERP环境下的全面预算管理系统。最后，对本文的研究意义和不足进行了总结。
关键词：全面预算管理；ERP系统；信息集成；决策支持系统
Abstract：In order to strengthen internal controls, and enhance core competitiveness, present the majority of enterprises adopt overall budget management to manage the enterprise. It is through the distribution, control, accounting and other means to use the enterprises’ resources rationally. The contents of an overall budget management gradually comes to business procurement, planning, logistics, production, human resources, finance and many other aspects of business. It dominates the lifeblood of the enterprise. Therefore, most enterprises attach great importance to the overall budget management role in the enterprise. However, due to the rapid development of information technology today, when business happens, on the overall budget management real-time, dynamic reflect the economic business has increasingly high technical requirements, so most of our companies have introduced ERP technology. It can be seen, the implementation of an overall budget management of information technology is the trend.
Given the current research on the ERP overall budget management of our country is still imperfect, I wrote this paper. Firstly, this paper introduces the research background and significance of research projects, research status at home and abroad, as well as the deficiencies of traditional overall budget management. Secondly, it analyzed the necessity and feasibility, advantages of an overall budget management based on ERP. Thirdly, it designed an overall budget management system based on ERP. Finally, the paper summarized the significance of this study and deficiencies.
Key words: the overall budget management; ERP system; Information Integration; decision support system