全面预算循环体系的建立,对于企业的预算的执行与贯彻,具有重要意义,是一种现代企业管理模式,它通过预算制定,预算执行,预算调整,预算考评的整合,明确、适度的分权、授权、业绩评价等,来实现资源合理配置、战略有效贯彻、经营持续改善、价值稳步增加的目标。目前,许多企业已经认识到全面预算循环体系管理在管理中的重要性,并且积极探索适合企业具体情况的全面预算循环体系管理模式。一、济南市政工程公司公司的预算现状 The establishment of a comprehensive budget cycle system is of great significance to the implementation and implementation of the enterprise’s budget. It is a modern enterprise management mode that integrates budget formulation, budget implementation, budget adjustment and budget evaluation, and clearly and appropriately decentralization , Authorization, performance evaluation, etc., to achieve the goal of rational allocation of resources, effective implementation of strategies, continuous improvement of management and steady increase in value. At present, many enterprises have realized the importance of the management of a comprehensive budget cycle system in management and actively explored a comprehensive budget cycle management system that suits the specific conditions of a business. First, Jinan municipal engineering company’s budget status quo