预算管理各个环节都需要预算管理人员综合各方面因素进行公正客观的职业判断和科学决策。文章分析了全面预算管理职业判断的涵义,列出全面预算管理整个过程中各个需要进行职业判断的环节,并针对各个环节提出决策方法,最后总结了全面预算管理职业判断的注意事项。 All aspects of budget management require budget managers to synthesize various factors to conduct fair and objective professional judgment and scientific decision-making. This article analyzes the meaning of occupational judgment of comprehensive budget management, lists all the links that need to make career judgment in the whole process of overall budget management, and puts forward the decision-making methods for all aspects. Finally, it summarizes the precautions of professional judgment of comprehensive budget management.