全面预算管理是实现企业价值最大化的一种管理方法,也是对企业的人、财、物等资源进行整合、进行控制的最有效的一种机制。本文首先介绍了全面预算管理的重要性,然后介绍了全面预算管理中存在的问题,最后指出了健全内部控制体系对实施全面预算管理的重要性。 Total budget management is a kind of management method to realize the maximization of enterprise value. It is also the most effective mechanism to integrate and control the resources of the enterprise such as people, property and property. This article first introduces the importance of overall budget management, then introduces the problems in the overall budget management, and finally points out the importance of improving the internal control system to implement the overall budget management.