全面预算是以货币或其他计量形式反映的公司预算期内的全部生产经营活动、经营成果、财务状况及现金流量等各项指标的行动计划与相应措施的价值说明。全面预算管理则是利用全面预算对企业内部各种财务和非财务资源进行量化分配、控制及考评等一系列管理活动,是以量化、考评的手段实现全面计划管理目标,是现代企业管理使用最广泛、效果最显著的管理手段。在现实中,全面预算管理往往存在以下问题,一是企业预算与实际成 The overall budget is a statement of the value of the action plans and corresponding measures of all the indicators of production and operation activities, operating results, financial status and cash flows during the company’s budget period in terms of currency or other measurement. Total budget management is the use of a comprehensive budget for a variety of financial and non-financial resources within the enterprise to quantify the distribution, control and evaluation of a series of management activities, is based on quantitative, evaluation tools to achieve overall planning management objectives, the modern enterprise management is the most Extensive, most effective management tools. In reality, there are often problems with the overall budget management. First, the corporate budget and actual costs