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全面预算管理就是将企业的决策计划目标及其资源配置通过预算加以全化,并对企业整个经济活动进行协调控制、反映、考评和奖惩,使之得以实现的一种企业内部管理活动或过程的总称。在市场经济下,事业单位的财务管理从原来的重核算轻管理转变到注重运用科学的财务管理手段,以全面提高经济效益,促进事业单位在保障公共服务的同时,面向市场,提高竞争力,谋求自我发展。全面预算管理就是顺应改革需要引入的一种较为有效的管理模式和理念。
Total budget management is the enterprise’s internal management activities or processes that realize the goal of the enterprise’s decision-making and its allocation of resources through the budget, and coordinate and control, reflect, evaluate and rewards the entire economic activities of the enterprise. General Under the market economy, the financial management of public institutions has shifted from neglected management to emphasis on the use of scientific financial management methods to improve economic efficiency in an all-round way, to promote public institutions to protect public services, to face the market, to enhance their competitiveness, Seek self-development. Total budget management is a more effective management mode and concept that is introduced to meet the needs of the reform.