摘要:近几年来，市场经济蓬勃发展，我国对外开放水平和规模也在不断提高，中小企业也随之如雨后春笋一般地涌现出来，越来越多的中小企业渐渐成为国内经济体系中不可或缺的一部分。但随着越来越多外资企业的进入，中小企业的自身发展也遭遇到了前所未有的挑战，尤其是在财务管理方面。
本文以企业ERP理论与全面预算管理理论为理论基础，以无锡宏盛换热器制造股份有限公司（下文简称为无锡宏盛）为研究对象，分析了该公司的全面预算现状，从企业自身着手，从发现的问题出发，提出了解决该企业全面预算问题的优化措施。本文认为企业最重要的还是要建立一套系统的预算编制方法论，建立明确的预算指标、管理制度与流程并提高员工参与的积极性。
关键词 全面预算管理；ERP；预算指标；管理制度
Abstract:In recent years, the market economy is flourishing, the level and scale of China’s opening to the outside world is also rising. At the same time, small and medium enterprises are increasing. More and more SMEs are becoming very important parts of economic system in our country. The accession to the WTO and the opening-door level rising ceaselessly in China, brings more opportunities to the development of small and medium enterprises. It also brings more intense challenge and competitions, especially in the financial management.
Based on the theory of ERP and comprehensive budget management theory, taking the Wuxi Hongsheng Radiator Manufacturing Co., Ltd. as the research object, this paper analyses the present situation of comprehensive budget management in it. Staring from the discovery of the problems, the company proposed to solve the problem of optimizing the overall budget measures. This paper argues that the most important thing is to establish a system of budgeting methodology, to establish a clear budget targets, management systems and processes and increase employee participation in the initiative.
Keyword comprehensive budget management ERP budget targets management systems
众所周知，ERP系统对管理企业的工作中有着举足轻重的位置，也着实为企业管理做出了相当大的贡献，然而对于某个企业而言，首要任务是有效吸收ERP的内容，结合自身实际情况，让ERP系统服务于本企业，物尽其用。还要认真思考，如何利用ERP系统，扩大业务量，增加收益。
这一课题的研究旨在对单个企业进行分析，提出适合该企业的解决方案。对于将ERP系统结合企业实际生产经营过程，获得成功或是结合失败，对其原因以及过程中存在的问题加以探讨研究，通过不断的整合过程，不懈的努力探索，致力于将ERP系统完美地融入企业中去。应用ERP系统会对企业有所帮助，同时也是为企业在ERP环境下全面预算管理解决方案的制定提供一个解决的思路和借鉴。
