有效的全面预算管理能够保障出资者的权益,将单位的预算目标进行层层分解；能够提升企业决策的系统化水平,将管理的重心前移,将事前预测、事中控制、事后评价及反馈结合起来。研究所的经济活动与传统意义上的制造企业有一定的差异,因此研究所的预算编制有别于生产企业预算管理模式。笔者结合实际工作,对研究所实施全面预算管理作一些探索。 Effective overall budget management can protect the rights and interests of the investors, the unit’s budget objectives to be decomposed layer by layer; to enhance the systematic level of corporate decision-making, the management of the center of gravity forward, the ex ante prediction, event control, ex post evaluation and feedback Combined. Institute of economic activity and the traditional sense of the manufacturing companies have some differences, so the Institute’s budget is different from the production budget management model. The author combined with the actual work of the Institute to implement a comprehensive budget management for some exploration.