随着社会主义市场经济的迅猛发展,经济全球化、竞争国际化趋势日益明显。企业要在发展中求生存,就必须不断创新发展,其中实行全面预算管理就是其中一种行之有效的途径。全面预算管理是行为计划的量化,这种量化有助于企业管理者改善经营管理,有助于完成生产经营目标和实现管理创新。 With the rapid development of the socialist market economy and the globalization of economy, the internationalization of competition has become increasingly evident. Enterprises in the development of survival, we must continue to innovate and develop, including the implementation of a comprehensive budget management is one of the effective way. Total budget management is the quantification of the behavior plan. This kind of quantification helps the managers of the enterprise to improve the operation and management, helps to accomplish the goal of production and management and realize the management innovation.