全面预算管理是现代企业管理的重要组成部分,是在预测和决策的基础上,围绕企业战略目标对企业在一定时期内资金取得和投放、各项收入和支出、经营成果及其分配等资金运动所作的具体安排,是使企业资源得到合理分配并发挥最大效能的最佳管理模式,是企业内部控制、组织协调和考核评价的重要工具。本文主要介绍了企业推行全面预算管理的重要意义,就全面预算管理当中存在的普遍问题,提出有效的对策。 Overall budget management is an important part of modern enterprise management. It is based on the prediction and decision-making. It focuses on the strategic objectives of the enterprise to capital obtainment and release of enterprises in a certain period of time, and various capital movements such as income and expenditure, operating results and their distribution The specific arrangements made are the best management models for rational allocation of enterprise resources and maximization of efficiency and are an important tool for internal control, organization and coordination and appraisal of enterprises. This article mainly introduces the importance of enterprises in implementing comprehensive budget management and puts forward effective countermeasures on the common problems existing in the overall budget management.