实施预算管理,不仅要编制企业的全面预算,而且还要编制内部各生产单位、部门的责任预算,形成完整的预算管理体系。全面预算与责任预算都是企业经营活动的预算,全面预算是按经济活动的客体来反映整个企业的经济活动;责任预算是 Implementation of budget management, not only to prepare a comprehensive corporate budget, but also the preparation of internal production units, departments of the responsibility budget, the formation of a complete budget management system. The overall budget and the responsibility budget are the budget of the enterprise’s business activities. The overall budget reflects the economic activities of the entire enterprise according to the objective of the economic activities. The responsibility budget is