全面预算管理的重要性在当代管理实践中不可言喻,但在我国民企业,甚至是大型国企、上市公司中由其形式化的痼疾,往往成为管理“鸡肋”。本文探索利用内部审计及风险控制理念和质量管理体系工具,重新梳理预算工作思路,为提高全面预算工作质量,服务经营战略目标达成,合理控制经营风险提出设想。 The importance of overall budget management can not be overemphasized in contemporary management practices. However, in China’s public enterprises, even large-scale state-owned enterprises and listed companies, their formalized chronic diseases often become the management weak point. This article explores the use of internal audit and risk control concepts and quality management system tools to reorganize the budget work train of thought, in order to improve the overall budget work quality, service management strategy reached, the reasonable control of business risk put forward.