本文首先通过阐述房地产企业投资额大、周期长、内外部环境复杂、风险高等特点,提出实施全面预算管理的必要性。然后在介绍全面预算的内容基础上,围绕目前国有房地产企业全面预算管理现状进行剖析,提出了在预算实施过程中产生的三个问题,以及因此产生的严重后果。最后,针对上述三个问题提出了在预算实施过程中的有效解决办法。 Firstly, this paper elaborates the necessity of implementing the overall budget management by expounding the large amount of investment, long cycle, complex internal and external environment and high risk of real estate enterprises. Based on the introduction of the contents of the overall budget, the paper analyzes the current situation of the overall budget management in the state-owned real estate enterprises and puts forward three problems that arise during the budget implementation and the serious consequences. Finally, we propose an effective solution to the above three issues in the implementation of the budget.