全面预算管理是为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法,已日益受到了我国理论界和实业界的普遍重视和推崇。宝钢、中原油田石化集团、新兴铸管、五矿集团等一批企业已成功推行了全面预算管理,并取得了减支 Total budget management is one of the few management control methods that can bring all the key issues of the organization into one system. It has been increasingly valued and respected by both theorists and practitioners in our country. Baosteel, Zhongyuan Oilfield Petrochemical Group, Xinxing Ductile Iron Pipes, Minmetals Group and a number of other enterprises have successfully implemented a comprehensive budget management and achieved a reduction of expenditure