全面预算管理是企业内部控制的一种有效方法,它对明确企业目标、协调部门关系、控制日常活动、评价工作业绩等具有重要的作用,被看成是企业有效管理的工具和方法。我国虽然己有不少企业推行了全面预算管理,但还没有形成一套完整的预算管理运行体系理论,并且,整个体系的运行效率也值得我们商榷,所以,从运行体系的建立完善性和在实践中的应用方面,需要我国的企业进行不断的探索。 Overall budget management is an effective method for internal control of enterprises. It plays an important role in clarifying business goals, coordinating departmental relations, controlling daily activities, and evaluating job performance. It is regarded as an effective management tool and method for enterprises. Although many enterprises in our country have implemented total budget management, they have not formed a complete theory of budget management operation system, and the operation efficiency of the whole system is worth discussing with us. Therefore, from the point of establishing and perfecting the operation system, In practice, the enterprises in our country need continuous exploration.