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全面预算管理是一种集系统化、战略化、人本化理念为一体的现代企业管理模式,通过交互式的有效沟通,将计划、协调、控制、激励和考核等功能融为一体,来实现资源合理配置、作业高度协同、战略有效贯彻、经营持续改善、价值稳步增加的目标。管理学家戴维·奥利曾说,全面预算管理是为数不多的几个能把企业的所有关键问题融合于一个体系之中的管理控制方法之一。
Comprehensive budget management is a modern enterprise management mode that integrates systematization, strategy and humanization. It integrates functions of planning, coordination, control, motivation and examination through interactive and effective communication to achieve Reasonable allocation of resources, operating a high degree of coordination, effective implementation of the strategy, business continued to improve, the value of a steady increase in the target. David Ollie, a management scientist, once said that total budget management is one of the few management controls that brings together all the key issues of an enterprise in one system.