企业实行全面预算管理,可以事先发现资源的瓶颈和生产中的薄弱环节,充分调动各部门、各单位的积极性,并使企业管理者将更多的时间和精力用于处理决定企业发展全局的重大决策问题上,实现秩序和效率的均衡,这正是企业管理的本质要求。山东G供电公司近几年通过实行全面预算管理,基 Enterprises to implement a comprehensive budget management, we can find the bottleneck of resources and production of the weak links in advance, and fully mobilize the enthusiasm of various departments and units, and to enable business managers will spend more time and effort to determine the overall development of enterprises important Decision-making issues, to achieve a balanced order and efficiency, which is the essential requirement of business management. Shandong G power supply company in recent years through the implementation of a comprehensive budget management, base