一、企业全面预算管理不同于单纯的预算编制,它是将企业的决策目标及其资源配置以预算的方式加以量化,并使之得以实现的企业内部管理活动或过程的总称。全面预算管理体现了“权力共享前提下的分权”的哲学思想,通过“分散权责,集中监督”促进企业资源有效配置,实现企业目标,提 First, the enterprise total budget management is different from simple budgeting, which is a general term for enterprise internal management activities or processes that quantify the decision-making goals of enterprises and their resource allocation in a budget manner. Comprehensive budget management embodies the philosophy of “decentralization under the premise of power sharing”. Through “decentralization of powers and responsibilities and centralized supervision”, it promotes the effective allocation of enterprise resources and achieves the business goals