做好预算管理工作能够在很大程度上促进企业的生存与发展,同时也直接决定了企业的生产经营管理水平,现代企业成熟的标志之一便是构建一套完整的全面预算管理体系,因此我们必须要充分认识到其重要性。本文首先简述了企业全面预算管理体系的概念与特点,之后提出了当前企业全面预算管理中存在的问题,最后针对问题提出了有效的改善策略,以期可以为企业的长远健康发展提供帮助。 Good budget management can greatly promote the survival and development of enterprises, but also directly determines the level of production and operation management. One of the hallmarks of modern enterprise maturity is to build a complete and comprehensive budget management system, and therefore We must fully recognize its importance. The paper first outlines the concept and characteristics of the enterprise total budget management system, and then puts forward the problems existing in the current enterprise total budget management. Finally, it puts forward an effective improvement strategy for the problems, with a view to providing help for the long-term healthy development of the enterprise.