全面预算,是指对与企业存续相关的投资活动、经营活动和财务活动的未来情况进行预期并控制的管理行为及其控制安排。全面预算是涉及全方位、全过程和全员的一种整合性管理系统,全面预算管理是企业管理的核心内容之一,也是行之有效的管理方法。它是企业协调的工具、控制的标准、考核的依据,是推行企业内部管理规范化和科学化的基础,也是促进企业各级经营管理人员自我约束、自我发展的有效途径。如何让预算的编制更加合理,笔者试从几个方面进行分析。 Overall budget refers to the management behavior and control arrangements that anticipate and control the future conditions of investment activities, business activities and financial activities related to the business continuity. Overall budget is an integrated management system involving all aspects, the whole process and the whole staff. Total budget management is one of the core contents of enterprise management and an effective management method. It is a tool for enterprise coordination, control standards, assessment basis, is to promote the standardization of enterprise management and scientific basis, but also promote self-restraint and self-development of business managers at all levels an effective way. How to make the budget more reasonable, I try to analyze from several aspects.