企业全面预算被视为企业内部的计划经济。企业进行全面预算管理的本质是为了将企业资源进行最有效配置。因此,全面预算对于推动现代企业管理成熟与发展起过至关重要的作用,越来越多的企业开始实施全面预算管理。但是,在这个过程中,由于许多企业对全面预算认识不足等原因,导致全面预算不能发挥出应有的作用。本文将对实施全面预算的意义和实施过程中的问题进行阐述,并提出几点建议。 Corporate total budget is regarded as planned economy within the enterprise. The essence of an enterprise’s overall budget management is to make the most efficient allocation of corporate resources. Therefore, the overall budget has played a crucial role in promoting the maturity and development of modern enterprise management. More and more enterprises are beginning to implement overall budget management. However, in the process, the comprehensive budget can not play its due role due to the lack of awareness of the overall budget by many enterprises. This article will elaborate on the significance of the implementation of a comprehensive budget and the implementation process, and make some suggestions.