在企业经营管理中全面预算管理和内部控制是两项极为重要的工作,它们分别有着各自的作用,促进二者高度配合对企业的健康发展和长期战略目标实现有着重要的作用。本文主要从阐述全面预算管理与内部控制的关系入手,从而进一步提出构建以全面预算管理为基础的内部控制体系,探讨以全面预算管理为基础的内部控制的实现途径。 Overall budget management and internal control are two extremely important tasks in the operation and management of enterprises. Each of them has its own respective role. The promotion of the high cooperation between the two plays an important role in the healthy development of enterprises and the realization of long-term strategic goals. This article mainly elaborates the relationship between the overall budget management and internal control, and then puts forward further the construction of an internal control system based on the overall budget management and discusses the ways to realize the internal control based on the overall budget management.