企业筹建期间应该开展全面预算管理,筹建期间的预算实施包括成立预算机构、制定预算目标、划分责任中心、责任中心任务分解、业务计划和预算编制、预算评审、预算汇总、下达指标和考核办法、预算执行控制、预算分析和考核评价等步骤。 The overall budget management should be carried out during the period of preparation and establishment of enterprises. The implementation of the budget during preparation period includes the establishment of budget institutions, the formulation of budget objectives, the division of responsibility centers, the responsibility center decomposition of tasks, the preparation of business plans and budgets, the budget review and appraisal, Budget execution control, budget analysis and assessment and evaluation steps.