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全面预算管理起源于20世纪20年代,最初在美国的通用电气、杜邦、通用汽车公司应用,是发达国家企业加强内部管理和控制,提高自身市场竞争能力和抵御风险能力,实现企业经营战略目标而建立起来的一种管理系统。进入21世纪以来,全面预算管理在我国大中型企业中逐步推广,并在实现企业战略目标、加强企业财务管控、提高企业资源配置、考核企业经营业绩等诸多领域发挥了不可替代的重要作用。
Total budget management originated in the 1920s. Originally used in the United States by General Electric, DuPont, and General Motors, developed-country enterprises strengthened their internal management and control, improved their market competitiveness and risk-resistance capabilities, and achieved strategic business objectives Set up a management system. Since the 21st century, comprehensive budget management has been gradually promoted in large and medium-sized enterprises in our country. It has played an irreplaceable important role in many areas such as realizing corporate strategic objectives, strengthening financial control of enterprises, improving allocation of corporate resources, and evaluating enterprise operating performance.