在企业生产经营中，财务管理处于核心地位，而财务管理的核心是资金管理，资金管理的最有效方法是推行全面预算管理，抓住全面预算管理这个龙头就能提纲挈领来推进企业整体管理水平的提高。本文根据上海一钢公司的实践，谈谈开展预算管理需要注意的几个问题。一、全面预算管理 In the production and operation of enterprises, financial management is at the core, and the core of financial management is money management. The most effective way of fund management is to implement overall budget management. Taking the lead of comprehensive budget management can outline the overall management level of the enterprise improve. Based on the practice of Shanghai No.1 Steel Company, this article talks about several issues that need to pay attention to when carrying out budget management. First, a comprehensive budget management