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企业全面预算管理是指企业在一定时间内对经营活动、投资活动及财务活动等当面做出合理的预算安排。企业的全面预算管理是一种全过程、全员参与编制并实施的预算管理模式。加强企业的全面预算管理对企业的发展有重要的影响,然而目前我国企业全面预算管理还存在很多问题,需要采取有效的措施来应对。
Enterprise comprehensive budget management refers to the enterprise in a certain period of time on business activities, investment activities and financial activities to make reasonable budget arrangements. Enterprise’s overall budget management is a whole process, full participation in the preparation and implementation of the budget management model. To strengthen the overall budget management of enterprises has an important impact on the development of enterprises. However, there are still many problems in the overall budget management of enterprises in our country, and effective measures need to be taken to deal with them.