预算管理体系建设著名管理学教授戴维·奥利认为:全面预算管理是为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法之一。它对于规范企业按照集团的战略向着既定的目标运行,具有控制、导航、优化的作用,对于提高执行力具有不可替代的作用。全面预算管理的实施将会把集团管理工作提高到一个较高的水平上来,其基本框架如下:一、设置明确的预算目标由于各集团的组织结构、行业特点、经营规模等各不相同,预算管理组织体系的设置也 David O’Leary, a well-known professor of management at Budgeting Management Systems, believes that total budget management is one of the few management controls that brings together all of the organization’s key issues in a single system. It plays a controlling, navigating and optimizing role in regulating the operation of the enterprise in accordance with the group’s strategy toward the established goal and plays an irreplaceable role in enhancing the execution capability. The implementation of overall budget management will bring the group management to a higher level. Its basic framework is as follows: I. Setting Clear Budget Objectives Due to the different organizational structure, industry characteristics and scale of operation of each group, the budget Management organization system settings also