一、全面预算管理面临的困境(一)对全面预算管理的认识不高企业管理者不了解全面预算的真正意义,主要表现在:为应付政府和上级单位预算而预算;认为预算就是预测,受各种不确定因素影响,对实际业务运作指导意义不大;认为编制预算属纯财务行为;缺乏全员参与;高层领导重视不够等。(二)预算目标与发展战略相脱节 First, the overall budget management difficulties (A) of the overall understanding of budget management is not high Enterprise managers do not understand the true meaning of a comprehensive budget, mainly in: to meet government and higher unit budget and budget; that the budget is forecast, by Influenced by various uncertainties, it is of little significance for the guidance of actual business operations; it is considered that the preparation of the budget is a purely financial act; the lack of full-time participation; the lack of top-level leadership attention. (B) the budget target and development strategy are out of touch