开展全面预算管理工作,就是要建立一个包括预算的编制、执行、控制、调整、考核在内的完整系统。明确全面预算管理原则以战略目标为导向,以指导目标为依据,以业务预算为基础,以经营创效为目标,以获取资源和资源的有效利用为保障,以考核激励为手段,实行全面预算管理。预算目标的制定要依托企业战略,先有企业战略,再有预算目标。指导性目标 To conduct a comprehensive budget management work is to establish a complete system that includes the preparation, implementation, control, adjustment and assessment of the budget. Define the principle of comprehensive budget management as a strategic goal-oriented, based on the guidance objectives, based on business budget, business management efficiency as the goal, to obtain the effective use of resources and resources for the protection, assessment and incentives as a means to implement a comprehensive budget management. The formulation of the budget target depends on the enterprise strategy, the first corporate strategy, and then the budget target. Guiding goal