全面预算管理是发达国家多年积累的先进管理经验,对企业的发展起着举足轻重的作用。在当今现代企业管理实践中,各种经济关系日趋复杂,企业管理者只有广泛采用现代管理观念,充分认识全面预算管理的重要意义,既懂得如何科学地编制全面预算,又善于运用全面预算管理,才能使企业不断 Comprehensive budget management is an advanced management experience accumulated by developed countries over the years and plays a decisive role in the development of enterprises. In today’s modern enterprise management practice, all kinds of economic relations have become more and more complicated. Only by adopting modern management concepts widely and fully understanding the significance of overall budget management, managers of enterprises can not only understand how to formulate a comprehensive budget scientifically but also make good use of comprehensive budget management, In order to make business continuously