全面预算管理已经成为现代企业管理的重要内容,通过全方位、全过程、全员参与编制和实施预算管理,有利于提升企业的管理水平,实现企业的管理目标。目前,许多大中型企业已经实施全面预算管理,并取得了良好的成效,但是,也存在一些问题。找出存在的问题,提出实施企业全面预算管理的对策,便成为企业管理中的当务之急。 Comprehensive budget management has become an important part of modern enterprise management. Through the all-round and whole process, full participation in the preparation and implementation of budget management helps to improve the management level of the enterprise and achieve the management objectives of the enterprise. At present, many large and medium-sized enterprises have implemented comprehensive budget management and achieved good results. However, some problems still exist. To find out the existing problems and to put forward the countermeasures to implement the enterprise’s comprehensive budget management, it becomes the top priority in the enterprise management.