一、全面预算管理的涵义和作用(一)全面预算管理的涵义全面预算是指企业为了实现战略规划和经营目标,对预定期内的经营活动、投资活动和财务活动,通过预算量化的方式进行合理的规划、预测,并以预算为依据,对企业各项活动的执行过程和结果进行控制、调整、分析、考评和管理活动。全面预算管理是实现战略目标、提升经营绩效、实现企业内控的有效工具,也是企业防范风险 First, the meaning and role of a comprehensive budget management (A) the meaning of a comprehensive budget management Total budget means that enterprises in order to achieve strategic planning and business objectives for the scheduled period of business activities, investment activities and financial activities, through the way the budget quantified Reasonable planning, forecasting, and on the basis of the budget, control, adjust, analyze, evaluate and manage the implementation process and results of various activities of the enterprise. Total budget management is an effective tool to achieve strategic objectives, improve business performance and achieve internal control, and also to prevent risks