企业的全面预算管理是在企业的预测和决策的基础上进行的,协调企业的各部门,围绕企业的发展目标和发展战略,对企业的各项经济活动进行有效的管理。随着企业的发展和市场竞争的加剧,全面预算管理作为能把企业所有关键问题融合在一个体系之中的管理控制方法,其重要性日益凸显。本文针对当前全面预算管理存在的问题,提出了完善对策。 The enterprise’s overall budget management is based on the prediction and decision-making of the enterprise. It coordinates the various departments of the enterprise and carries out effective management of the various economic activities of the enterprise around the development goals and development strategies of the enterprise. With the development of enterprises and intensified market competition, overall budget management has become increasingly important as a management control method that integrates all the key issues of the enterprise in one system. In this paper, the current comprehensive budget management problems, put forward a sound strategy.