本文结合全面预算理论基础和实践经验,从“建立一个系统、实现两个转变、避免三个错误、采取四种手段”等方面入手,对全面预算管理在港口企业推行过程中出现的认识上误区、容易出现的问题、应采取的改进措施等方面进行分析论述,以期为港口企业实施全面预算取得良好效果提供参考。 Based on the theory of comprehensive budget and practical experience, this article starts from the aspects of “establishing a system, realizing two changes, avoiding three mistakes and adopting four kinds of measures,” and so on. The misunderstanding, the problems that are easy to appear, the measures to be taken to improve and so on, with a view to providing reference for the port enterprises to implement the overall budget to achieve good results.