全面预算管理是一种先进的管理工具,它可以合理分配资源,预测经营风险,提高企业经济效益,全面预算管理被越来越广泛地应用于我国企业实务,尤其是大型企业集团。但是,由于市场经济环境和企业经营实际等差异,总体上来看,我国企业全面预算管理的实施效果还不理想。本文以JL旅游集团为例,探讨集团企业在实施全面预算管理中存在的问题,并提出解决策略,以其完善全面预算管理在旅游集团企业中的应用。 Total budget management is an advanced management tool, which can reasonably allocate resources, predict business risks and improve the economic efficiency of enterprises. Total budget management is more and more applied to the practice of Chinese enterprises, especially large enterprise groups. However, due to the differences in the market economy environment and the actual operation of the enterprises, overall, the implementation effect of the overall budget management in China’s enterprises is not satisfactory. Taking JL Tourism Group as an example, this paper discusses the problems existing in the implementation of total budget management of group enterprises and puts forward solutions strategies to improve the application of total budget management in tourism group enterprises.