摘要
HD地产集团在全面预算管理过程中，面临预算管理理念陈旧、组织结构不优化、制度不健全、预算编制方法不合理以及执行与监控薄弱等挑战。这些问题极大地限制了预算管理的效率和效果，导致预算管理无法有效地推动企业战略目标的达成。为了优化全面预算管理，HD地产集团需要采取一系列有力的措施。首要任务是更新预算管理理念，明确预算管理的重要性，并强化各部门在预算管理中的责任与参与度。其次，需要优化预算管理组织结构，确保权责明确，为预算管理的有效执行提供组织保障。同时，完善预算管理制度，使预算管理过程更加规范、透明。在预算编制方面，HD地产集团应提高预算编制的科学性和准确性，通过采用先进的方法和技术，使预算更贴近企业实际情况。此外，加强预算执行与监控，确保预算的严格执行，防止预算超支和浪费。同时，完善预算评估与反馈机制，对预算执行结果进行及时分析和评估，为后续的预算编制提供参考，HD地产集团还需营造浓厚的预算管理文化，使预算管理成为企业管理的常态和习惯。通过这些优化措施的实施，HD地产集团将能够提升预算管理的效率和效果，更好地支持企业战略目标的实现，推动企业的持续健康发展。
关键词：HD地产集团；全面预算管理；优化对策
Abstract
In the process of comprehensive budget management, HD Real Estate Group is faced with challenges such as outdated budget management concept, unoptimized organizational structure, imperfect system, unreasonable budget preparation methods and weak implementation and monitoring. These problems greatly limit the efficiency and effect of budget management, resulting in the budget management can not effectively promote the achievement of enterprise strategic goals. In order to optimize the overall budget management, HD Property Group needs to take a series of powerful measures. The primary task is to update the budget management concept, clarify the importance of budget management, and strengthen the responsibility and participation of all departments in budget management. Secondly, it is necessary to optimize the organizational structure of budget management, ensure that the rights and responsibilities are clear, and provide organizational guarantee for the effective implementation of budget management. At the same time, we will improve the budget management system to make the process of budget management more standardized and transparent. In terms of budgeting, HD Real Estate Group should improve the scientificity and accuracy of budgeting, and make the budget work with advanced methods and technologies closer to the actual situation of the enterprise. In addition, strengthen budget implementation and monitoring to ensure the strict implementation of the budget and prevent budget overruns and waste. At the same time, the budget evaluation and feedback mechanism should be improved to timely analyze and evaluate the budget implementation results, so as to provide reference for the subsequent budget preparation. HD Real Estate Group also needs to create a strong budget management culture, so that budget management has become the normal and habit of enterprise management. Through the implementation of these optimization measures, HD Real Estate Group will be able to improve the efficiency and effect of budget management, better support the realization of corporate strategic goals, and promote the sustainable and healthy development of the enterprise.
Keywords：HD Real Estate Group; Comprehensive budget management; optimizing strategy
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 2
二、HD地产集团全面预算管理概述 3
（一）全面预算管理的概念 3
（二）HD地产集团全面预算管理流程 3
（三）HD地产集团全面预算管理现状 4
三、HD地产集团全面预算管理问题 5
（一）预算编制方法不科学 5
（二）预算执行偏差大 5
（三）预算评估体系不完善 6
四、HD地产集团全面预算管理问题成因分析 7
（一）缺乏全面、科学的预算管理理念 7
（二）预算管理职能分散 7
（三）部门间沟通与协作不畅 8
五、HD地产集团全面预算管理的优化对策 9
（一）提升预算编制的科学性和准确性 9
（二）完善预算管理制度 9
（三）构建全面预算管理体系 10
结 论 11
参考文献 12
