一、全面预算管理的目的、任务及作用全面预算管理指预算的编制、审核、上报、分解下达、执行、控制、分析和考核全过程。是实施企业内部管理的科学方法,是一种全员、全方位、全过程的系统管理,一般包括业务预算、投资预算、财务预算、资金预算等,通过量化年度的经营、效益、成本目标,层层分解落实,严格执行预算,来确保全年经营目标的实现。全面预算管理的目的是强化以目标利润为导向的企业预算管理,充分发挥财务管理在企业管理中的积极作用,切实提高企业经营管理水平,保证企业经营目标的实现。全面预算管理的主要任务是量化预算单位的经营目标,实行“以收定支,成本倒算,总量平衡,不留缺口”的目标管理办法,严格预算控制,加强预算执行情况的分析和检查, First, the purpose of a comprehensive budget management, tasks and role Comprehensive budget management refers to the budgeting preparation, review, reporting, decomposition of the release, implementation, control, analysis and assessment of the entire process. Is a scientific method of implementing internal management of an enterprise. It is a full-scale, all-round and systematic management of the whole process. Generally, it includes business budget, investment budget, financial budget, capital budget, etc. By quantifying the annual business, benefit and cost targets, Layers of decomposition and implementation, strict implementation of the budget to ensure that the annual business goals. The purpose of overall budget management is to reinforce the enterprise budget management oriented to the target profit, give full play to the active role of financial management in enterprise management, effectively improve the operation and management level of enterprises, and ensure the realization of the business objectives of the enterprise. The main task of comprehensive budget management is to quantify the business objectives of the budget unit, implement the target management approach of “accepting payments, reversing costs, balancing the total amount and leaving no gaps”, strictly controlling the budget and strengthening the analysis of budget implementation an examination,