全面预算管理是运用会计信息,借助管理会计理论,服务于企业战略目标的一种管理方法,重点是对市场行为进行认识和评价,提供经济活动事项的成本、价格、现金流量等评估信息,并将这些信息映射为企业的成本、价格、销售量指标,实现预算目标的有效控制。近期,国家局下发的行业预算课题成果正是以制度化规范为理论指引,以标准化应用为实施手段,以认知与实践为经验总结,将全面预算管理与标准化管理相融合,统一规范预算组织、管理模式、定额标 Total budget management is a kind of management method that uses accounting information and management accounting theory to serve the strategic goals of the enterprise. The emphasis is on recognizing and evaluating market behavior, providing evaluation information on the cost, price and cash flow of economic activities, etc. This information is mapped to the cost of the enterprise, prices, sales targets, to achieve effective control of the budget objectives. Recently, the achievements of the industrial budget issued by the State Bureau precisely guided by the institutionalized norms, with standardization as the means of implementation, summarized the experience with cognition and practice, integrated the comprehensive budget management with standardized management, and standardized the budget Organization, management model, fixed standard