在当代许多企业中,全面预算管理被作为一种卓有成效的管理方法来对企业进行管理,其起着非常重要的作用。但是,由于我国许多企业对全面预算管理的内涵还有待深入了解,在管理过程中出现了不少问题。本文以预算编制管理为主要对象,从企业预算编制的主要内容和步骤入手,分析企业预算编制中存在的问题,提出企业预算编制的完善策略和建议。 In many contemporary enterprises, total budget management plays a very important role as an effective management method to manage enterprises. However, due to the fact that many enterprises in our country still need further understanding of the intension of total budget management, many problems have appeared in the management process. This article takes the budget management as the main object, starts with the main contents and steps of the enterprise budget preparation, analyzes the existing problems in the enterprise budget formulation, and puts forward the perfect strategy and suggestion of the enterprise budget formulation.