本文试图通过系统、全面地对预算管理理论的研究促进会计管理理论的发展和完善,并结合我国建筑施工企业的特点构建建筑施工企业预算管理的具体运作模式,以预算管理理论为基础,探讨了施工企业进行基于项目责任成本的全面预算管理的相关方法。 This article attempts to systematically and comprehensively study the budget management theory to promote the development and perfection of the accounting management theory. Based on the budget management theory, this paper attempts to discuss the specific operation mode of the budget management of the construction enterprise with the characteristics of the construction enterprises in our country. Construction companies conduct a comprehensive budget management based on the project cost of responsibility related methods.