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无论财务预算还是全面预算,之所以能成为企业管理的一种重要的实现形式,主要在于它具有整合的功能。在以分工为基础的企业运行中,分工越细,协同的重要性程度越高,为了实现这种协同,预算是一种最为有效的方式。但是,要实现预算的整合,必须要将企业的生产经营活动整合到预算的要求上,从而使预算的整合功能能够有效地发挥。整合预算与预算整合两者的关系是:前者是后者的前提,后者是前者的目的。在预算管理的长期实践中,预算整合的作用之所以没有得到全面有效地发
Regardless of the financial budget or the overall budget, the reason why it can become an important form of business management, mainly because it has an integrated function. In the division of labor-based business operations, the more detailed division of labor, the higher the degree of synergy, in order to achieve this synergy, the budget is the most effective way. However, in order to achieve the budget integration, the production and operation activities of the enterprises must be integrated into the requirements of the budget, so that the integrated functions of the budget can be effectively utilized. The relationship between integrated budget and budget consolidation is that the former is the premise of the latter and the latter is the purpose of the former. In the long run of budget management, the function of budget consolidation has not been fully and effectively developed