全面预算管理是由一系列预算所构成的预算管理体系,是一种能事先控制,制止无效,低效行为的综合性企业管理制度,是一个将业务流、信息流、人力资源流与资金流整合于一体并进行优化配置的全流程、系统性的管理系统,是一个以标准化管理为基础的战略目标管理。因此企业的管理层及所有员工应该拥有这种先进的管理理念和管理技术,以促进企业的可持续发展。 Total budget management is a budget management system composed of a series of budgets. It is an integrated enterprise management system that can control in advance and stop invalid and inefficient behaviors. It is a comprehensive management system that integrates business flow, information flow, human resource flow and capital flow Integrate and optimize the configuration of the whole process, a systematic management system, is a standard management based on the strategic goal management. Therefore, the management of enterprises and all employees should have this advanced management concepts and management techniques to promote the sustainable development of enterprises.