全面预算管理,集监控、激励及考评等功能为一体,是石油企业的一种重要经营机制,同时也是企业贯彻落实战略方针的前提与基础。实施全面预算管理,能加快完善石油企业的管理制度,调整和优化其内部治理结构,确保石油企业能顺利实现战略发展目标。基于上述,文章将以石油销售分公司为例,分析其全面预算管理现状及存在缺陷,对提高石油销售分公司全面预算管理能力,提出了针对性的应对措施。 Comprehensive budget management, set of monitoring, incentives and assessment functions as one, is an important oil companies operating mechanism, but also the premise and basis for enterprises to implement the strategic principle. The implementation of a comprehensive budget management can speed up the improvement of the management system of petroleum enterprises, adjust and optimize their internal governance structure and ensure that oil enterprises can successfully achieve the strategic development goals. Based on the above, the article will take the petroleum sales branch as an example to analyze the status quo of its total budget management and its defects, and put forward targeted measures to improve the overall budget management ability of oil sales branch.