预算管理作为现代企业管理机制之一,具有机制性、战略性、全员性等一系列其他管理手段无法替代的作用特征。建立与完善现代企业制度就必须建立科学化的预算管理体系。全面预算管理自20世纪20年代产生于美国,在短时间内就成为大型现代工商企业的标准作业程序。迄今为止,美国 As one of the modern enterprise management mechanisms, budget management is characterized by a series of other management methods that are irreplaceable, such as mechanism, strategy, and fullness. To establish and perfect the modern enterprise system, we must establish a scientific budget management system. Total budget management, which originated in the United States in the 1920s, became the standard operating procedure for large modern business enterprises in a short period of time. So far, the United States