全面预算作为企业管理方式之一,能有效落实管理者协调、控制、计划与业绩评价等工作的落实。目前这种管理方式已受到诸多企业的重视,就目前来看,全面预算在种子企业应用中还存在各种问题,本文将对全面预算管理理论进行阐述,对种子企业全面预算管理实施现状深入研究,并提出可行的管理对策,进一步提升全面预算管理水平。 Full budget as one of the management of enterprises, can effectively implement the coordination of managers, control, planning and performance evaluation of the implementation of such work. At present, this kind of management mode has been paid great attention to by many enterprises. For now, there are still some problems in the application of total budget in seed enterprises. This article will elaborate on the theory of total budget management and further study on the status quo of implementation of full budget management in seed enterprises , And put forward feasible management countermeasures to further improve the overall budget management level.