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全面预算管理是企业对未来一定时期内经济活动的各个方面、各个阶段的总预算。其体现了“权力共享前提下的分权”的哲学思想,通过“分散权责,集中监督”有效的配置企业资源,其最大的优势在于可以在瞬息万变的环境中实现效率最大化,通过计划、组织、控制、协调与职能一体化来实现企业资源配置的准确性,提高企业经济资源的使用效率,为企业的经营管理、筹资和投资决策提供科学依据。
Total budget management is the total budget of enterprises in all aspects and stages of economic activities in a certain period in the future. It embodies the philosophy of “decentralization under the premise of power sharing” and its greatest advantage is that it can maximize the efficiency in a rapidly changing environment through “decentralization of powers and responsibilities, centralized supervision” and effective allocation of enterprise resources , Through the planning, organization, control, coordination and integration of functions to achieve the accuracy of corporate resource allocation and improve the efficiency of the use of economic resources for enterprises, business management, financing and investment decision-making to provide a scientific basis.