全面预算对于发挥企业战略的导向及优化资源配置具有重要作用,作为现代企业管理机制,是其他管理手段无法替代的。本文探讨了以现金流量为核心的预算管理模式,主要阐述现金流量预算在资本预算与经营预算中综合平衡与实时监控作用。 The overall budget plays an important role in guiding the enterprise strategy and optimizing the allocation of resources. As a modern enterprise management mechanism, it can not be replaced by other management tools. This paper explores the budget management model with cash flow as the core. It mainly elaborates the integrated balance and real-time monitoring of the cash flow budget between the capital budget and the operating budget.