当前,越来越多的国内企业开始运用全面预算管理这一现代化的管理工具,但各企业开展全面预算管理的目的是不一样的,或是为了增强企业对未来经营活动的预测和掌控能力,或是为了控制不断增长的成本费用。在此,我们需要特别指出的是,企业建立全面预算管理体系不能忽视其对企业资源 At present, more and more domestic enterprises are beginning to use the modern management tools of total budget management. However, the purpose of overall budget management is not the same for all enterprises, or in order to enhance their ability to predict and control future business activities, Or in order to control the growing costs. Here, we need to point out that enterprises can not ignore the establishment of a comprehensive budget management system for enterprise resources