二、整合预算:作业与预算项目关系的层构从上面分析不难看出,传统的财务预算和全面预算都是在现有的业务体系不变的基础上进行的,而整合预算则要求企业业务体系以及确保该业务体系运转的作业必须按照预算的要求进行重新设计。这种设计包括两个方面:一是构建业务总量与预算总目标之间的衔接关 Second, the integrated budget: the relationship between the operation and the budget project It is not difficult to see from the above analysis, the traditional financial budget and overall budget are based on the existing business system unchanged, while the integrated budget requires business operations The system and the operations that ensure the operation of the business system must be redesigned as required by the budget. This design includes two aspects: First, the construction of the total amount of business and budget convergence between the goals