建筑施工企业实施全面预算管理探讨

　 　一、建筑企业推行全面预算管理的现状及必要性　目前，我国很多企业对于全面预算管理存在观念上的误解，缺乏全员参与的意识，因此，我国很多的全面预算管理都达不到预期效果。而美国当前几乎所有的大型企业都采用这种有效的预算管理办法，并已在企业的内部控制管理体系中居于核心地位。与之相对的是，我国很多企业还没有真正建立起全面预算管理制度。据一项调查，我国仅有 15%的企业有全面预算管理意识，而大部分企业的员工认为全面预算管理只是财务部门和相关财务人员的工作范畴，实在迫于与薪酬挂钩考核的压力，他们才不得不参与预算运行体系。鉴于以上情况，企业有必要建立全面预算管理体系，改变预算编制手段和方法，建立信息化平台。改变单一预算体制，建立多维预算体系，使得预算内容更加丰富。变事后算账为事先预算、过程控制、执行预警，实现企业关键控制点的前移。还应该建立完善的财务分析与绩效指标考核体系，实现有效激励。这是因为，企业传统的管理模式缺乏高瞻远瞩的战略高度，难以很好的整合资源和聚合力量，而全面预算管理却为企业实施战略管理提供了基础条件。它也为企业出资人提供了有效监督的平台，实现了出资人和经营者权益的双重保障，是企业出资人真实履行职责，并对企业实际经营者业绩进行评价，考核和奖惩的基本依据。此外，全面预算管理能够帮助企业发现管理漏洞，并以此为依据不断完善各项管理制度，也有利于企业建立预警机制，落实多种目标责任，充分挖掘企业的潜力，解决企业经营者分权管理与集权控制的矛盾。

　二、建筑企业预算管理中存在的问题　2.1建筑施工企业预算管理意识缺乏　目前，建筑施工企业管理涉及到了经营管理和预算管理等方面。企业管理者的预算管理意识淡薄，过分看重经营管理而忽视了预算管理，造成了施工企业预算管理水平低下。经营管理和预算管理都是管理中的一部分，具有一些相似性，但它们之间也存在着本质上的区别。企业经营管理是根据企业的经营目标，从宏观上进行监管；企业的预算管理是在细化企业的经营目标后，利用会计方法对数据进行处理，从微观上进行监管。因此，相比于经营管理，预算管理与实际联系的更加紧密，在实施过程中具有更强的可行性。另外，建筑施工企业在进行预算管理时，往往根据项目部的职责来划分人员的岗位。这虽然提高了各个岗位上人员的专业能力，但却缺乏和财务部门的沟通交流。这种预算和管理脱节的管理模式，使得建筑施工企业的管理层无法掌握企业经营的实际情况，预算管理的作用大打折扣，影响到了管理人员对预算管理的重视程度。

　2.2建筑施工企业预算管理监督不到位，缺乏考评措施　尽管有些建筑施工企业认识到了预算管理的重要性，制定了一系列的预算管理措施，但没有健全和完善预算管理监督机制，相应的考评措施也没有配套建立。在实施过程中，缺少了监督机制，预算管理的质量和效果得不到保证。另外，预算管理完成后，没有了考评机制，员工的积极性得不到提高；考核的部门和内容上的不明确，使得建筑施工企业的管理层不能科学合理的评价预算管理。这种监督机制和考评措施的不完善，导致预算管理工作成为了简单的完成任务，预算管理真正意义上的作用得不到发挥。

　2.3建筑施工企业预算管理组织体系薄弱　随着改革开放的政策和市场经济的冲击，计划经济体制逐渐失去了主导地位。建筑施工企业在经济体制的变化过程中没能健全和完善预算管理组织体系；预算管理部门没有设立，部门之间的沟通交流没有到位，使得建筑施工企业的预算管理流于形式，并没有发挥很好的作用。除此以外，由于建筑施工行业的特殊性，企业承接的工程分布在不同的市省，企业的项目部跟随着工程，给企业的预算管理提出了挑战。项目经理实际掌管着项目的各个方面，其中就包括项目的预算管理。不同的项目经理会有不同的预算管理思路和方法，导致项目预算和企业预算之间出现出入。项目部预算管理的混乱，充分反映了建筑施工企业预算管理组织体系的薄弱。

　三、建筑施工企业实施全面预算管理的对策　3.1加强建筑施工企业对全面预算管理的认识　针对预算管理中的问题，建筑企业应该首先从思想上、源头上改善，提高对预算管理的重视程度，正确理解预算管理和经营管理的区别，培养预算管理意识。当建筑企业制定预算后，企业的各个部门应严格按照有关规章制度，实施全面预算管理。只有所有部门和人员通力合作，预算管理的作用才能发挥，企业的资金和资源的使用效率才能提高。作为企业的管理者，应转变管理思路顺应时代潮流，将预算管理纳入到企业管理中，积极开展预算管理的学习和教育，培养管理人员和经理人员的预算管理意识。另外，预算管理的执行必须清除一切障碍，所有人员都不能为了自身利益去阻碍预算管理的实施。遇到问题后，管理人员应及时分析解决，以保证预算管理的顺利开展。

　3.2提高工程预算的准确性　作为企业管理者来说，必须进一步加强工程预算的监管，提高工　程预算的准确性和真实性，为企业实现全面预算管理下基础。首先，　必须提高预算人员的业务素质，对于工程设计、施工规范等方面都要　进行严密的计算，还需要根据工程实际情况进行真实准确的计算。对　于工程材料的价格、数量、型号必须准确，并且合理确定计算项目，　与此同时还需要准确地计算工作量，令工程造价的数据更加精确。作　为预算人员要加强自身的行业素养，正确计算项目的直接费用的同时，要积累过去的工程案例，不断提高业务水平。

　3.3 构建全面预算管理体系，稳步推进全面预算　在施工企业推行全面预算管理，要逐步使之成为一种系统的完整的管理体系。这是因为全面预算管理工作涉及面广、工作量大，而我们大部分施工企业管理水平不高，所以全面预算的推行应循序渐进，　由点到面逐步展开，要切记不可“假、大、空”，图“快、省、少”，这样才可以逐步提高员工对预算工作的认识，使大家逐步树立开展全面预算管理工作的信心。

　3.4与绩效管理相结合，建立健全考核与激励机制　全面预算管理的顺利开展，必须要有完善的监督机制和考评措施。建筑施工企业应注重预算管理的监管，提升预算管理的效果；并通过考核和激励机制，提高管理人员的积极性，形成良性竞争的氛围。在考评中应结合市场环境，采取正确的考评方法，对员工的工作情况和预算管理的效果做出合理的评价。在完善的监督机制和考评机制的基础上，全面预算管理才能在实施过程中发现问题和解决问题，从而提高全面预算管理的可行性。

　结束语作为企业财务管理的重点，预算管理的重要性不言而喻。全面预算管理应有良好的保障体系，包括恰当的企业远景描述、良好的企业文化氛围、健全的企业制度体系包括组织与职责制度、财务会计制度、项目管理制度、评价考核制度等。施工企业进行全面预算管理是一个不断摸索、不断改进过程，只要我们认真、踏实地去做，就一定取得成效。First, the present situation and the necessity of building enterprise comprehensive budget managementAt present, many enterprises in our country for the comprehensive budget management is misunderstanding of the concept, the lack of the consciousness of participation and, therefore, a lot of comprehensive budget management in China are short of the expected effect. And current us almost all large enterprises adopt the effective budget management method, and has set up a company in the internal control management system is the core member of the status. In contrast, our country many enterprises have not really established a comprehensive budget management system. According to a survey, only 15% of the enterprises in China have a comprehensive budget management consciousness, and most of the workers think comprehensive budget management is the financial department and relevant financial personnel category, is linked to pay the inspection under the pressure, they have to participate in the budget system operation. In view of the above situation, the enterprise is necessary to establish the comprehensive budget management system, change the budgeting means and methods, set up information platform. Change a single budget system, the establishment of multidimensional budget system, budget content more rich. Made accounts for the budget in advance, process control, early warning, key control points to reach the company forward. Should also establish and improve the financial analysis and assessment of performance indicators system, implement effective incentive. This is because, the traditional enterprise management mode is lack of foresight strategic height, it is difficult to a good integration of resources and aggregate strength, and the comprehensive budget management is to implement strategic management for the enterprise provides the basic condition. It also sponsor for the enterprise provides effective supervision platform, to achieve the double protection of the rights and interests of investor and operator, is the enterprise investor real perform their duties, and to the enterprise actual manager performance evaluation, the assessment and the fundamental basis of rewards and punishments. In addition, the comprehensive budget management can help enterprises to find loopholes in management rules, and based on perfecting the management system, and also is helpful for enterprises to establish early warning mechanism, the implementation of the multiple target responsibility, fully tap the potential of enterprise, to solve the contradiction between business operators decentralized management and centralized control.Second, the problems existing in the construction enterprise budget management2.1 lack of construction enterprise budget management consciousnessAt present, the construction enterprise management involves management and budget management, etc. Enterprise budget management consciousness of administrators, disdainful of management and ignore the budget management, the construction enterprise budget management level is low. Management and are part of the management, budget management, have some similarities, but there are essentially the difference between them. Enterprise management is based on the enterprise the management goal, from on macroscopic regulation; Enterprise budget management in refining the enterprise the management goal, after using the accounting method of data processing, from the micro regulation. Therefore, compared with the operation and management, budget management and the actual contact more closely, in the process of implementation has better feasibility. In addition, the construction enterprises in the budget management, usually divided according to the project department duty personnel. Although it could improve the ability of each post personnel's professional, but the lack of communication and financial departments. The budget and the disjointed management mode, make the management of a construction enterprise can't grasp the actual situation of the enterprise management, the role of budget management, affected the management importance of budget management.2.2 construction enterprise budget management supervision does not reach the designated position, the lack of measures for examination and assessmentAlthough some construction enterprises realize the importance of budget management, formulated a series of budget management measures, but there is no perfect and improve the supervision of the budget management, established the corresponding measures for examination and assessment of no matching. In the process of implementation, the lack of the supervision mechanism, the quality and effect of budget management not guaranteed. In addition, after the completion of the budget management, without the assessment mechanism, the enthusiasm of employees cannot be improved; The inspection department and content are not clear, make the management of a construction enterprise can not scientific and reasonable evaluation of budget management. This kind of supervision mechanism and measures for examination and assessment is not perfect, lead to budget management has become a simple task, the role of budget management in the true sense not to play.2.3 construction enterprise budget management organization system is weakWith the reform and opening policy and the impact of market economy, planned economic system gradually lost their dominant position. Construction enterprises in the process of the change of the economic system have not been able to improve and perfect budget management organization system; Does not have a budget management department, the department of communication between did not reach the designated position, makes the budget management of the construction enterprises become a mere formality, did not play a good role. In addition, due to the particularity of the construction industry, the enterprise to undertake the project distribution in different city, province, enterprise with project, the project department of poses challenges to the enterprise budget management. Project manager actually in charge of all aspects of the project, including project budget management. Different budget management of the project manager will have different ideas and methods, prompted a discrepancy between the project budget and the budgets of the enterprise. Project department budget management chaos, fully reflects the construction enterprise budget management organization system is weak.Three, the construction enterprise to implement comprehensive budget management countermeasures3.1 to strengthen the construction enterprise to the understanding of the comprehensive budget managementIn view of the problems in budget management, construction enterprises should first on thought, the source to improve, improve the importance of budget management, correct understanding of the difference between budget management and business management, train their consciousness of the budget management. When construction enterprises budget, enterprise of each department should be in strict accordance with the relevant rules and regulations, the implementation of comprehensive budget management. Only if all departments and personnel work together, the role of budget management work, business use of funds and resources to improve efficiency. As managers of enterprises should change the ideas of management adapt to the trend of The Times, to include the budget management in enterprise management, actively carry out budget management learning and education, and training managers and managers of budget management consciousness. In addition, the implementation of the budget management must remove all obstacles, all staff not to their own interests to impede the implementation of the budget management. Encounter problems, managers should be resolved timely analysis, in order to ensure the smooth progress in budget management.3.2 improve the accuracy of the project budgetAs business managers, must further strengthen the supervision of engineering budget, improve the workOf accuracy and authenticity of the budget, implement comprehensive budget management under the foundation for the enterprise. First of all,Must enhance the professional quality of the budget, for engineering design, construction, etcClosely calculated, will need a truthful and accurate according to the actual circumstance of engineering calculation. forThe engineering material price, quantity, model must be accurate, and reasonable computing project,At the same time also need to accurately the computing workload, and make the data of the project cost more accurately. As aLiteracy for budget personnel should strengthen their own industry, correct calculation program of direct costs at the same time, to accumulate the past project cases, constantly raise the level of business.3.3 build a comprehensive budget management system, steadily push forward the comprehensive budgetIn the construction of enterprise comprehensive budget management, to gradually into a system of complete management system. This is because the breadth of the comprehensive budget management work, effort, and most of our construction enterprise management level is not high, so the implementation of the comprehensive budget should be step by step,Institution transference gradually expand, remember not to "false, big and empty," figure ", provincial, "less, such ability can be gradually improve staff awareness of budget work, make the people gradually establish the confidence of the comprehensive budget management work.3.4 combined with performance management, establishing and perfecting the assessment and incentive mechanismThe comprehensive budget management smoothly, must want to have perfect supervision mechanism and measures for examination and assessment. Construction enterprises should pay attention to the supervision of the budget management, improve the effect of the budget management; And through the assessment and incentive mechanism, improve the enthusiasm of managers benign competition atmosphere. In the evaluation should be combined with the market environment, taking the right assessment methods, working condition of employees and the effect of the budget management make reasonable evaluation. In perfecting the supervision mechanism and evaluation mechanism, on the basis of a comprehensive budget management to find and solve problems in the implementation process, to improve the feasibility of the comprehensive budget management.conclusionAs the focus of the enterprise financial management, budget management, the importance of self-evident. Comprehensive budget management should have a good security system, including the appropriate corporate vision description, good enterprise culture atmosphere and improve the system of enterprise system including the organization and responsibility system, the financial and accounting system, management system and the evaluation system of the project, etc. Construction enterprises to conduct a comprehensive budget management is a trial and error, and constantly improve the process, as long as we are earnest, steadfast to do, must be success.Opinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county and the ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly under the township, street, and community, village, non-public economic organizations, social organizations and other grass-roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law supervision departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve key does not care about the well-being of the masses, the sense of responsibility is not strong, go to implement the policy of benefiting shrink, work style is simple and crude, falsifying false fraud and other issues. The village, community based organizations at the grass-roots level is mainly to solve the weak and feeble, and awareness and ability to serve the people is not strong, unjustly and other issues.Municipal Party committee, county leadership and leadership cadres targeted solution to stem from generation to generation theory of learning and learning, thinking and understanding of low low, non boundary is not clear, father-in-law private is not divided, the inner world of emptiness, ginseng in feudal superstition, values dislocation, justice back; keen to on the run, do not pay attention to down and down to earth, and improve the people's livelihood and not enough attention; the use of policy research, promote the development plan of thought is not clear, do not respect the objective laws of law, not to contact the local reality, to work on, Dianmianjiege, solve complex problems, a lot of ways; organization sense lax discipline Chi, eat Eat and drink, or hold, as the style is not enough to listen to the views of democracy, is not sufficient. The problems in county units directly under the needle to solve all departments, regardless of the immediate, regardless of the overall care, long far, problems encountered around, interests struggle, work obstruction, objective reasons to find on the level assigned by the office the task of top do not do, for people to do things for various reasons do not drag on the business policy; eat out, are not allowed to grasp the situation of grass-roots work, the standard is not high, but had to go, not for the hard life, I wish you work; accustomed to when the second pass hand, to implement the conference meeting, to document the implementation of documents, Mechanically, and mechanical operation, inspection and assessment of excessive and indiscriminate procedures too cumbersome, the service efficiency is not high; back to work late and leave early, off-site their labor does not contribute, work, play games, go to Taobao, do private affairs. Law enforcement and supervision departments and window units, service industry for the solution of departmental interests first, set up the trap of consumption, and increase their cost, making things difficult for the masses, yuminzhengli; engage in selective enforcement, arbitrary enforcement, and does not give the benefits do not work, give the benefits of out of work, do human case, relations case, money case. Township. Street leadership and leading cadres have needle To solve the service consciousness is not strong, and waiting for the door, need to take the initiative to ask less, "day" phenomenon is serious, the masses who can not find work; don't respect people meaning will not pay attention to do ideological work, administrative work force, attitude toward the masses evil bad rebuked; awareness of the law and policy ideas is not strong, not in accordance with the law and legal procedures, arbitrary misappropriate by taking of project funds, to deceive the masses, and fool superior; the masses deduction of property, and the masses of money owed, on account, a bunch of problems depend, against the interests of the masses. The village, community organizations and so on have a needle to solve the ability to lead the masses out of poverty to get rich The policy is not strong, and is not in place, excellent affectionate friends and other issues.According to our actual County, county led the leadership and leading cadres to solve outstanding neglect of theoretical study, relaxed ideological uplifting, the transformation of the subjective world is not enough; the development of consciousness is not strong, the lack of a pioneering spirit of innovation and development of extension and planning work style, the starting point is not high; the work style of the wind drift, work strength is insufficient promote the working poor, pointing problem. Agatanoatae departments (units) to solve the conflict outstanding overall awareness is not strong, a unit of interests, to push and push, can avoid to be avoided, "buck" style of play; the wind is not practical, formalism, take office remote command, issue orders left and right; the development of service ability; On the higher level policy is not strong, don't eat thoroughly, grasp the information held to get large projects, good projects, not many democratic consciousness; indifferent Bo, autocratic, project implementation and financial management policy is not strict, not according to the provisions of the compression three funds, private, a "small exchequer" work, reception and public service vehicles to exceed the standard, Gongjusiyong, gongsibufen; discipline loose, fine depressed, apathetic, baggy collapse. Problems of law enforcement and supervision departments and window units, service industry to solve the standard process prominent light weight rights bureau, light duty, light service charge, regardless of weight, the global and the interests of the masses, not As slow as, as the chaos; are keen to shout slogans, slogans, really not good in service, and do practical things. Problems of Rural Township, street leading bodies and leading cadres to solve outstanding stem development consciousness is not strong, unclear thinking, with the current situation, progress, innovation consciousness is not strong. The work did not pick up, appearance change is the sense of purpose; desalination, not understanding of public opinion, not good at doing all the work of the masses, reflect some problems of setting aside, long failed; style is not democracy, serious paternalism, listen to different views, "What I say goes. Tang; hhrrc idle away in seeking pleasure and so on village. Community organizations and so on, but also highlight the fabric to solve the ideological concept of old concept, weak, lazy, too and, fighting force is not enough to play enough; lack of respect for the masses, work without principles, they enforced the policy breach of privilege, engage in "shrink aliasing," local policies, damage the interests of the masses;; the lack of sense of responsibility, avoid everything to hide things timid, occupied the position of secretary, shape useless work method; rough simple, engage in coercion, resort to deceit, and abuse of power, lawlessness and other issues. The school to highlight the occupation belief to solve read shake, the spirit of dedication is not enough, the lack of a noble. Desalination, realm, the status of the student body, the spirit of unremitting slack, satisfied with the existing level and achievement; school administrative management, value orientation of utilitarianism, than the performance to be better than the treatment, than fame, accepted by the parents a gift, education and teaching quality is not high, the reform of teaching and research ability is not strong; school behavior is not standardized, weight should try, light quality, disorderly enrollment, charges fees, arbitrary subscription supplementary information, not before class preparation, classroom lecture class disorderly mess, makeup, do not read homework, "" day "phenomenon. The problems in medical and health institutions to solve the outstanding health ethics is not high Yifeng is, dedication is not enough, The lack of a sense of responsibility, minor illnesses Dazhi, prescription; service, cumbersome procedures, registration fees, and the time of taking the medicine, long treatment time is short, efficiency is not high; treat patients face cold tone, gas blunt, arrogant, buck passing skin, the doctor-patient relationship is not harmonious; professional ability is not strong, service quality is not high, climbing competition prevailed; the spirit of low-spirited vibration, lax discipline, and post their income by kickbacks and envelopes, patients receiving home family banquets and other issues. The non-public economic group organization to resolve outstanding overall concept, social responsibility is not strong, law-abiding integrity consciousness about the production and operation, and service quality is not high; reform Development and upgrading of the reform is not active, internal management institutions are not scientific, major issues in decision-making democracy is not high degree of democracy, disregard of the interests of workers, job consumption is not standardized and other issues.Authorities at all levels and their subordinate units and grassroots organizations should focus on solving it organization slack, slack discipline problems. To deepen and expand the effectiveness of the storm action as an important content of various organs to carry out educational practice activities, continue to play well to improve the style of work, the transformation of government functions, optimizing the administrative environment, standardize administrative law enforcement act, the implementation of major responsibility "55 big battle" to further improve the service quality and administrative efficiency, establish a good image of good.(two) focus on solving the problem of the vital interests of the massesAdhere to the people convenience, in trying to force, according to the principle of cutting to protect and improve people's livelihood work, perfecting the social security system, and strive to improve the level of basic public service equalization etc., so that the people share more to enjoy the fruits of reform and development. The group to meet the needs of the masses, increase investment, product positive measures to do a number of large audience, benefit benefit deep practical good, strive to solve the masses of medical school, medical treatment, road, housing, employment and other aspects. On the surface, safeguard the interests of the masses, improve the implementation of the constraint system, and improve the cost of illegal, increase accountability accountability fo

相关关键词： 建筑企业全面预算管理