预算管理是实施内部管理的一种主要的方法之一。从微观的角度上来看,它有助于提高管理的效率和给企业带来一定的经济效益;从宏观的角度上来看,它有助于在市场背景下,优化社会资源的分配。预算管理是现代企业管理的核心,也是被证明的在各类企业中有效的管理方法。微观层面上,它有助于提高企业的管理水平和效率;宏观层面上,它是利用市场机制优化配置社会资源的重要手段。本文浅析了当前企业预算管理存在的问题,针对这些问题,以全面预算角度出发,提出了一些解决的对策。 Budget management is one of the main ways to implement internal management. From a micro point of view, it helps to improve the efficiency of management and bring some economic benefits to the enterprise; from a macro perspective, it helps to optimize the distribution of social resources in the market context. Budget management is at the core of modern business management and is proven as an effective management method in all kinds of enterprises. At the micro level, it helps to improve the management level and efficiency of the enterprise; at the macro level, it is an important means of using the market mechanism to optimize the allocation of social resources. This article analyzes the current problems of enterprise budget management, in view of these issues, from a comprehensive budget perspective, put forward some solutions.