企业建立起一套有效且全面预算管理机制,能促使企业战略目标的实现。实现全面预算管理,能整合企业内部资源,有效降低企业生产运营成本,实现企业有效经营,促使企业核心竞争力的培养。我国在企业全面预算管理工作上研究比较晚,且欠缺有效且系统的预算管理体系,为了使预算管理能更好地应用于实践,研究领域必须要加大对其理论的研究,促进全面预算与内部工作 Enterprises to establish an effective and comprehensive budget management mechanism, can promote the realization of corporate strategic objectives. To achieve a comprehensive budget management, can integrate internal resources, effectively reduce production and operation costs, to achieve effective management of enterprises, and promote the development of the core competitiveness of enterprises. In our country, the research of enterprise comprehensive budget management is relatively late, and there is no effective and systematic budget management system. In order to make the budget management can be better applied to practice, we must increase the research of its theory and promote the comprehensive budget and Internal work