国外全面预算管理在理论和实践上都已经较为成熟,但国内有关这方面的研究还不够深入,且企业运用这种管理方法的并不多。然而,全面预算管理是现代企业提高市场竞争力的必要工具,越来越多的企业引入全面预算管理是一种必然的趋势。在这种情况下,国内企 The overall budget management in foreign countries has been relatively mature both in theory and in practice. However, there are not enough in-depth studies in this field in China and there are not many enterprises that use this method of management. However, overall budget management is a necessary tool for modern enterprises to improve their market competitiveness. More and more enterprises are introducing a comprehensive budget management as an inevitable trend. In this case, the domestic enterprises