全面预算管理是现代公司管理中的一个不可或缺的重要系统,它围绕企业的经营发展战略,统筹兼顾、合理规划企业的各种资源并对此予以考核和控制。为有效地开展全面预算管理工作,实现预算管理的效果,公司应重点处理好预算刚性、预算与业务融合以及预算控制手段等问题。 Overall budget management is an indispensable and important system in the modern company management. It focuses on the business development strategy of the enterprise, takes all factors into consideration, rationally plans and manages all kinds of resources of the enterprise, and evaluates and controls it. In order to effectively carry out overall budget management and achieve the effect of budget management, the Company should focus on such issues as budget rigidity, budget and business integration, and budget control measures.