一、全面预算管理的含义及特点全面预算是以货币或其他非货币计量形式对企业未来某一特定时期的生产经营活动、投资决策活动、资产运作活动等各项指标作系统而详尽的表述。它通常以企业目标利润为预算目标,以销售前景为预算 First, the meaning and characteristics of a comprehensive budget management Overall budget is a systematic and exhaustive presentation of various indicators of production and business activities, investment decision-making activities and asset operation activities of a specific enterprise in the future in the form of monetary or other non-monetary measures. It is usually the goal of corporate profit targets for the budget, sales prospects for the budget