在市场竞争日益激烈的环境中,企业为了增强自己的核心竞争力,就需要更好地适应社会生存和发展的需要,科学开展企业管理。此种背景下,很多企业建立了全面预算管理制度,来促进和强化企业战略目标的实现,这虽是一种新型的企业财务管理模式,但在近年来的应用中,起到了较为突出的应用效果。本文就主要针对如何建立健全企业全面预算管理展开探讨和研究,全面分析了企业全预算管理的科学内涵和重要意义,进行了深度的剖析。并就预算管理存在的问题提出几点对应的建议与对策,旨在壮大企业发展战略,提高经济效益。 In an increasingly competitive market environment, enterprises in order to enhance their core competitiveness, we need to better adapt to the needs of social survival and development, scientific management of enterprises. In this context, many enterprises have established a comprehensive budget management system to promote and strengthen the realization of the strategic objectives of the enterprise. Although this is a new type of enterprise financial management mode, it has been used prominently in recent years effect. This article focuses on how to establish and improve the overall budget management of enterprises to explore and research, a comprehensive analysis of the scientific connotation and significance of enterprise-wide budget management, carried out a deep analysis. And put forward some corresponding suggestions and countermeasures on the problems existing in the budget management so as to strengthen the enterprise development strategy and increase the economic benefits.