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全面预算是按照企业发展战略目标,在对未来环境预测的基础上,确定预算期内经营目标,逐层分解、下达于企业内部各个经济单位,以价值形式反映企业生产经营和财务活动的计划安排。全面预算管理是对预算的编制、审批、执行、控制、调整、考核及监督等管理方式的总称。实施全面预算管理是防
Overall budget is in accordance with the strategic objectives of enterprise development, based on the forecast of the future environment, to determine the business objectives during the budget period, decomposed layer by layer, issued within the various economic units within the enterprise to reflect the value of the production and operation of enterprises and financial arrangements for the program . Overall budget management is the collective term for the preparation, approval, execution, control, adjustment, assessment and supervision of the budget. Implementation of a comprehensive budget management is a defense