全面预算管理体系是企业资源获得最佳生产率和获利率的一种很有效的方法。本文就企业在推行全面预算管理的作用、现状及存在问题、如何实施全面预算管理、企业在生命周期的不同阶段预算管理重点做以简单阐述。 Total budget management system is a very effective way for enterprise resources to obtain the best productivity and profitability. In this paper, the role, current situation and existing problems of the enterprise in implementing the overall budget management, how to implement the overall budget management, and the key points of the budget management in different stages of the life cycle of the enterprise are briefly described.