在当今市场经济条件下,经济环境瞬息万变,能否充分有效利用全面预算管理已成为关乎企业“生死存亡”的大事。本文根据笔者实际工作体会,针对当今企业全面预算管理中存在的问题,就实施全面预算管理的意义和方法进行了探讨,对企业开展全面预算管理具有一定的指导意义。 In today’s market economy, the rapidly changing economic environment, the full and effective use of comprehensive budget management has become a business “life and death ” event. Based on the author ’s actual working experience, this paper discusses the significance and methods of implementing overall budget management in view of the problems existing in the current enterprise comprehensive budget management, which is of guiding significance for enterprises to carry out overall budget management.