全面预算管理模式是一套由预算的编制、执行、内审、评估与激励组成的可运行、可操作的管理控制系统。全面预算管理是发达国家多年积累的先进管理经验,我国企业在实施全面预算管理容易出现问题:为预算而预算,企业只是将预算管理作为管理制度组成部分,而不是将预算管理作为实施 Total budget management model is a set of budget preparation, implementation, internal audit, evaluation and incentives composed of operational and operational management and control system. Total budget management is the advanced management experience accumulated by developed countries for many years. Problems in the implementation of comprehensive budget management are prone to problems in our country. For budget purposes, the enterprise just uses budget management as an integral part of the management system instead of implementing budget management