全面预算管理是国外大中型企业所普遍采用的一种现代管理模式，是一种先进的现代企业管理方法。近年来，这种现代管理模式的理论方法和成功经验被我国企业所重视和采用。 全面预算是以货币或其他计量形式对企业未来某一特定时期生产经营活动、投资决策活动、资产运作活动等作系 Overall budget management is a modern management mode generally adopted by large and medium-sized foreign enterprises. It is an advanced modern enterprise management method. In recent years, the theoretical methods and successful experiences of this modern management model have been valued and adopted by Chinese enterprises. The overall budget is based on monetary or other forms of measurement in the future business of a particular period of production and business activities, investment decision-making activities, assets operating activities, etc.