全面预算是用货币来计量、规划与控制企业未来的全部经济活动。全面预算管理是推行控股公司内部管理规范化和科学化的基础,是公司各级经营管理人员自我约束、自我发展能力培养的有效途径,也是企业资金管理的主要手段,使企业的资源获得最佳生产率的一种方法。本文仅就一拖集团公司如何以财务管理为中心,实施全面预算管理的做法,作一简要介绍。一、围绕企业财务目标预算的编制,建立全面预算的约束机制 The overall budget is to measure, plan and control all the future economic activities of the enterprise by currency. Overall budget management is the basis for the implementation of standardized and scientific internal management of holding companies and an effective way to cultivate self-restraint and self-development ability of managers and managers at all levels of the company. It is also the main means of enterprise fund management, which enables enterprises to obtain the best productivity A method. This article only makes a brief introduction on how YTO Corporation focuses on financial management and implements the overall budget management. First, focus on the preparation of corporate financial goals and budgets, the establishment of a comprehensive budget constraint mechanism