全面预算管理是企业管理的一项重要内容,在现代企业管理工作中占据着十分重要的地位,企业通过预算分析,来合理分配企业的财务、实物及人力资源。然而,在我国许多企业在全面预算管理实施过程中还存在着许多不足之处,从某种程度上制约了全面预算管理在企业运营中应有的作用,使得企业的预算管理不能达到预期 Overall budget management is an important part of business management. It occupies a very important position in the modern enterprise management. Enterprises use the budget analysis to rationally allocate the financial, physical and human resources of an enterprise. However, many enterprises in our country still have many shortcomings in the implementation of total budget management, to a certain extent, restricting the proper role of total budget management in the operation of the enterprise, making the enterprise’s budget management fail to achieve the expected