企业全面预算管理是企业管理的核心内容,是国外大中型企业普遍采用的一种行之有效的管理模式。目前,我国许多企业己经认识到全面预算管理的重要性,并且积极探索适合我国国情的预算管理模式。但大多数企业实施全面预算管理的效果并不好,运行体系存在很多的问题。在现代经济环境下,如何构建适合中国国情的预算管理从而提高企业的管理效率和经济效益,正是本文的研究目的。 Enterprise comprehensive budget management is the core content of enterprise management, which is an effective management mode generally adopted by large and medium-sized foreign enterprises. At present, many enterprises in our country have already realized the importance of overall budget management and actively explored the budget management mode that suits our national conditions. However, most enterprises do not have a good overall budget management and there are many problems in the operation system. In the modern economic environment, how to build a budget management that suits China ’s national conditions so as to improve the management efficiency and economic efficiency of enterprises is just the purpose of this paper.