目前,企业预算管理中普遍存在着预算编制缺乏科学合理的程序和依据,预算执行缺乏监控体系,预算缺乏战略导向等诸多方面的问题,阻碍了企业的发展,而全面预算管理则有助于上述问题的解决,从而帮助企业实现短期经营目标,实施长期战略目标管理。为此,文章对企业如何加强全面预算管理进行了探讨。 At present, there are many problems in enterprise budget management, such as the lack of scientific and reasonable budget preparation, the lack of monitoring system in budget implementation and the lack of strategic orientation in budget, which impede the development of enterprises. However, Problem solving, thereby helping enterprises to achieve short-term business objectives, the implementation of long-term strategic goal management. To this end, the article discusses how to strengthen the overall budget management.