全面预算管理(Comprehensive Budget Management)是以企业战略规划为依据,以量化的、综合的、涵盖企业经营全过程的全面预算为基础,以全员、全过程、全方位控制为特征的企业内部管理控制系统。它是按照企业制定的经营目标、战略目标、发展目标,层层分解、下达于企业内部各个经济单位,以一系列的预算、控制、协调、考核为内容建立的一整套科学完整的指标 Comprehensive Budget Management is based on enterprise strategic planning, based on a comprehensive, comprehensive and comprehensive budget covering the whole process of enterprise management. It is characterized by full-scale, full-process and omni-directional control. Control System. It is in accordance with the business objectives set by the company, strategic objectives, development goals, layers of decomposition, issued in the various economic units within the enterprise, with a series of budget, control, coordination, assessment as a set of scientific and complete set of indicators