全面预算管理的问题一向是各行各业密切关注的焦点话题,尤其是国有企业重组后。根据国有企业的发展状况对自身进行全面预算管理所产生的问题需要整改和完善,这必然是一项艰巨又有意义的任务。本文主要概括了全面预算管理的基础理论,指出了国有企业企业重组后全面预算问题,并对出现问题的各种原因进行解析,并针对性的给出方法对策,为国有企业重组顺利进行。 The issue of overall budget management has always been a focus of intense attention from all walks of life, especially after the reorganization of state-owned enterprises. The problems arising from the overall budgetary management of the state itself under the state of development of the state-owned enterprises need to be rectified and perfected, which must be an arduous and meaningful task. This paper mainly summarizes the basic theory of total budget management, points out the overall budget problem after the reorganization of state-owned enterprises, analyzes the causes of the problems, and provides the countermeasures for the reform.