全面预算管理作为对现代企业成熟与发展起过重大推动作用的管理系统,是企业内部管理控制的一种主要方法。这一方法自从上个世纪20年代在美国的通用电气、杜邦、通用汽车公司产生之后,很快就成了大型工商企业的标准作业程序。从最初的计划、协调,发展到兼具控制、激励、评价等诸多功 As a management system that has played a significant role in promoting the maturity and development of modern enterprises, total budget management is one of the main methods of internal management control. This approach has been the standard operating procedure of large industrial and commercial enterprises since the United States’ generation of General Electric, DuPont and General Motors in the 1920s. From the initial planning, coordination, development to both control, motivation, evaluation and many other merit