本文从我国企业的预算管理现状出发,结合企业全面预算管理的理论,分析了我国企业全面预算管理普遍存在的问题,并由此出发,探讨我国企业全面预算管理体系的完善问题,以期为构建适合我国企业的全面预算管理体系提供借鉴。 Starting from the current situation of the budget management in our country and combining with the theory of total budget management in our country, this paper analyzes the ubiquitous problems of the overall budget management in our country. Based on this, we discuss the perfection of our country’s overall budget management system, China’s enterprise’s comprehensive budget management system to provide reference.