全面预算管理是企业提高整体管理水平、加强内部控制和实现战略目标的重要手段。新世纪以来,我国政府开始大力推进企业全面预算管理工作,大部分国有大中型企业都实行了全面预算管理。但在实际工作中,全面预算管理的推进却是困难重重。针对现行全面预算管理的种种不足,理论界提 Overall budget management is an important means for enterprises to improve the overall management level, strengthen internal control and achieve strategic goals. Since the new century, our government has begun to vigorously promote the overall budget management of enterprises, and most state-owned large and medium-sized enterprises have implemented comprehensive budget management. However, in actual work, the promotion of comprehensive budget management is still very difficult. In view of the various problems of the current comprehensive budget management, the theoretical definition is mentioned