近年来,我国经济处于飞速发展时期。企业之间的竞争愈加激烈,外部环境日益复杂,从而导致了企业内部管理难度逐渐加大。而企业要想在日益激烈的竞争中脱颖而出,就需要摒弃传统的管理方式,构建完善的新型管理体系,以此作为企业发展的基础。据相关研究显示,全面预算管理是经济管理发展衍生出的新型管理工具,其是现今企业业绩评价的重要依据,也是保障企业核心竞争力的重要手段。 In recent years, our economy is in a period of rapid development. The competition between enterprises is fiercer and the external environment is more and more complicated. As a result, the internal management of enterprises becomes more and more difficult. If enterprises want to stand out in the increasingly fierce competition, they need to abandon the traditional management methods and build a sound new management system as a basis for the development of enterprises. According to related research, total budget management is a new management tool derived from the development of economic management. It is an important basis for enterprise performance evaluation and an important means to ensure the core competitiveness of enterprises.