在阐述经济增加值与全面预算管理的内涵的基础上,针对传统预算管理存在不足的问题,提出了建立基于经济增加值的全面预算管理的必要性,探讨了基于EVA对全面预算管理体系进行系统优化以及保障其实施的因素,以确保预算管理的有效实施,从而推动企业的发展进步。 On the basis of expatiating on the connotation of economic added value and total budget management, aiming at the problems of traditional budget management, this paper put forward the necessity of establishing a comprehensive budget management based on economic value added, and discussed the necessity of establishing a comprehensive budget management system based on EVA Optimize and guarantee the implementation of the factors to ensure the effective implementation of budget management, thereby promoting the development of enterprises.