研究结论:(1 )全面预算管理作为一种内部管理控制手段已经在工商企业领域内得到广泛推广,建筑行业受其自身条件限制,推行程度及深度不足;（2)项目全面预算管理是全过程、全方位及全员参与的对各种资源合理分配的预算管理,在建筑领域可以将进度、质量、安全、成本、资金等融合于一个体系中的预测工具； (3)通过对项目全面预算管理在武汉某长江大桥项目的成功运用,使工程项目在尚未竣工的前提下已全面完成了项目的经营目标,并使项目的管理水平上升到一个新的层次,实现了现代工程项目管理同国际先进管理体系接轨；（4)证明了项目全面预算管理可以在建筑行业的工程项目管理中全面运用。

Research conclusions :(1) The management of the comprehensive project budget， as an internal management and control means，has been widely used in the areas of the industrial and commercial enterrises. But it has not been used comprehensively and deeply in the construction industry because of the industrial limitations. (2)The management of the comprehensive project budge is the whole process and all levels' budget management of allocating the various resources that needs all persons to take part in the management. In the construction industry， the management of the comprehensive project budget can be regarded as the forecast means in the integrated system of the construction progress， construction security，construction cost and construction fund. (3) The comprehensive management was used in the Yangtse River project in Wuhan. The business targets was achieved before the project completed and the project management level was improved much to make the project management being in line with the international standard. (4)The management of the comprehensive project budget can be used in the construction industry.