一、全面预算概念我国《企业内部控制应用指引第15号——全面预算》指出,全面预算是指“企业对一定期间的经营活动、投资活动、财务活动等作出的预算安排。全面预算作为一种全方位、全过程、全员参与编制与实施的预算管理模式,凭借其计划、协调、控制、激励、评价等综合管理功能,整合和优化配置企业资源,提升企业运行效率,成为促进实现企业发展战略的重要抓手。” First, the concept of a comprehensive budget China’s “Internal Control Application Guide No. 15 - Overall Budget” pointed out that the overall budget refers to “business for a certain period of business activities, investment activities, financial activities made budget arrangements. Overall budget as a A comprehensive, full-process, full-budgeted budgeting model that involves the preparation and implementation of integrated budgeting and reorganization plans and integrates and optimizes the allocation of corporate resources to improve the operational efficiency of enterprises through the integrated management functions of planning, coordination, control, incentive and evaluation, Enterprise development strategy important starting point. ”