施工企业是专门承担交通道路、建筑工程施工的企业,有着自己显著的生产经营特点和管理要求。为了在竞争激烈的建筑市场中实现新的突破,提高企业竞争力和经营效益,施工企业必须提高内部经营管理水平。在目标战略的指引和业绩评价系统的导向下,将企业的生产、经营决策和管理行动协调一致,贯穿其中的一条主线就是全面预算管理。 Construction enterprises are specialized undertaking traffic roads, construction of construction enterprises, has its own significant production and management characteristics and management requirements. In order to achieve new breakthroughs in the highly competitive construction market and improve the competitiveness and operating efficiency of enterprises, construction enterprises must improve their internal management level. Under the guidance of the target strategy and performance appraisal system, the coordination of production, management decision-making and management actions of an enterprise is consistent with one of the main lines running through which is overall budget management.