全面预算是把企业的生产经营活动反映成为现金流量和资金运动的一种过程,是一个数字相互衔接的整体。它既是控制企业生产经营的依据,同时也是企业经营决策结果的具体化。而全面预算管理则是一套围绕企业战略要求和发展规划,以业务预算、资本预算为基础,以经营利润为目标,以现金流为核心,以预算编制、预算执行、预算调 Overall budget is a process of reflecting the production and operation activities of an enterprise into a cash flow and capital movement. It is a whole with numbers linked to each other. It is not only the basis for controlling the production and operation of an enterprise, but also the embodiment of the decision-making result of the enterprise management. The overall budget management is a set of business strategy and development planning around the business budget, capital budget as the basis, operating profit as the goal, with cash flow as the core, budget preparation, budget implementation, budget adjustment