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企业全面预算管理是进行全方位、全过程的一种管理活动,其中包括企业的筹资、投资和经营等经济活动,在预算编制、执行和考核中都有所贯穿。因此,企业的全面预算管理要根据上级主管单位的发展战略进行,实现资源配置的优化,提高经济效益,降低企业成本,增强市场竞争力,最终完成预算管理目标。
Overall budget management of enterprises is a kind of management activity that carries out all-round and whole process, including the economic activities such as fund-raising, investment and management of enterprises, which are all run through in budget formulation, execution and assessment. Therefore, the enterprise’s overall budget management should be based on the development strategy of the higher authorities, optimize the allocation of resources, improve economic efficiency, reduce costs and enhance market competitiveness, and ultimately achieve the goal of budget management.