全面预算管理是企业加强内部管理和实现战略目标的重要手段,具有全过程、全方位和全员性的特点,包括预算编制、预算执行和预算考核等阶段,涉及企业经营活动过程的每个环节。实行全面预算管理,必须将预算管理与企业战略相结合,重视预算编制工作,加强预算执行力度,完善预算考核制度。 Overall budget management is an important means for enterprises to strengthen their internal management and achieve strategic goals. They are characterized by an all-round, comprehensive and full-scale approach. They include budgeting, budget implementation and budget examination, and involve every aspect of the business operation process . To implement comprehensive budget management, we must combine budget management with corporate strategy, attach importance to budget preparation, strengthen budget execution and improve the budget examination system.