全面预算管理是一种管理制度和控制方略,更是一种管理理念,是企业管理的核心内容之一,推行全面预算管理是发达国家成功企业多年积累的经验之一,对企业建立现代企业制度、提高管理水平、增强竞争力有着十分重要的意义。本文从企业战略层面出发,就全面预算管理的特征、资源分配、制定预算目标、过程控制和系统支持等方面进行探讨。 Comprehensive budget management is a kind of management system and control strategy. It is also a kind of management concept and one of the core contents of enterprise management. The implementation of comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries over many years. , Improve the management level and enhance the competitiveness of great significance. This article from the strategic level of the enterprise, on the characteristics of a comprehensive budget management, resource allocation, the development of budget objectives, process control and system support and so on.