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加强企业的管理,推行全面预算成为一个亟待解决的问题。而实施全面预算管理则是实现集团整合的有效途径。全面预算管理不同于单纯的预算编制,它是将企业的决策目标及其资源配置以预算的方式加以量化,并使之得以实现的企业内部管理活动或过程的总称。
Strengthening enterprise management and implementing a comprehensive budget have become an urgent issue to be solved. The implementation of a comprehensive budget management is an effective way to achieve group integration. Total budget management is different from simple budgeting. It is the collective name of internal management activities or processes that quantify the enterprise’s decision-making goals and resources allocation in a budget manner.