预算管理是国际上大集团、大公司通行的财务管理方法。简言之,预算就是决策的具体化,全面预算就是关于企业在一定时期内(一般不超过一年)经营、财务方面的总体预算,即将企业全部经济活动的过程用货币形式反映出来。有了全面预算,企业就可以按照预算体系进行经营管理,而不是主观臆断、随心所欲,或者心中无数了。 Budget management is a financial management method widely used by large groups and large corporations in the world. In short, the budget is the concrete realization of the decision-making. The comprehensive budget is about the overall budget of the enterprise in business and finance over a certain period of time (usually not more than one year). The process of all the economic activities of the enterprise is reflected in the form of currency. With a full budget, businesses can operate in accordance with the budget system, rather than subjective assumptions, arbitrary, or countless hearts.