随着改革开放的深入和市场体制的完善,企业面临的生存发展环境发生巨大变化,许多企业已经认识到全面预算管理的重要性,并且积极探索适合本企业经营实际的预算管理模式,全面预算管理逐渐成为企业提升综合管理水平的一种方式。全面预算管理是企业对未来经营规划的总体安排,是一项 With the deepening of reform and opening up and the improvement of the market system, the environment for the survival and development of enterprises has undergone tremendous changes. Many enterprises have realized the importance of overall budget management and actively explored the budget management model suitable for the actual operation of the enterprise. Total budget management It has gradually become a way for enterprises to improve their comprehensive management level. Overall budget management is the overall business management plan for the future, is one