全面预算管理是企业获得最佳生产率和优化财务资源、防范财务风险的一种管理模式,是财务管理的重要抓手和载体。本文选取火箭院下属四家单位在ACS体系指导下开展全面预算管理工作的实际案例,它们通过对业务环节实施控制,有效提升了预算编制的精细化程度和结果的合理性,使预算审批过程更为明晰、预算执行约束力更强、预算调整依据更为充分、预算分析更加全面科学。 Overall budget management is a management model for enterprises to obtain the best productivity, optimize financial resources and prevent financial risks, and is an important starting point and carrier of financial management. This paper selects the actual cases of four departments under the guidance of ACS under the guidance of the ACS system. They control the business links and effectively improve the degree of refinement of the budget and the rationality of the results so that the budget approval process is more For the sake of clarity, the budget implementation is more binding, the budget adjustment basis is more adequate, and the budget analysis is more comprehensive and scientific.