随着时代的进步和社会经济的发展,我国企业在发展过程中面临着日趋激烈的市场竞争,在这种情况下,就需要推行全面预算管理。如今,在西方发达国家,因为市场经济体制确立较早,全面预算管理已经得到了较为广泛的应用,但是在我国才刚刚起步,还存在着诸多的问题,需要不断的健全和完善。本文简要分析了新时期集团企业施行全面预算管理的难点及应对策略,希望可以提供一些有价值的参考意见。 With the progress of the times and the development of society and economy, Chinese enterprises are faced with increasingly fierce market competition in the development process. Under such circumstances, it is necessary to implement overall budget management. Nowadays, in western developed countries, because the market economy system was established earlier and comprehensive budget management has been widely used, it has just started in our country. There are still many problems that need continuous improvement and perfection. This article briefly analyzes the difficulties and countermeasures of implementing full budget management in group enterprises in the new era and hopes to provide some valuable reference opinions.