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企业全面预算是指为了实现企业中短期内的战略目标规划和各年度经营目标,按照一定程序编制、审查、批准的企业在预定期内经营活动的全面协调安排。是确保企业实现确定的中短期战略目标和各年度经营目标的有效方法和重要工具。全面预算管理是以预算为标准的全面管理控制系统,它建立在权、责、利相结合的基础上,通过其监督、激励及分配功能,有效地解决企业内部管理问题。
Enterprise comprehensive budget refers to the enterprise in a short term strategic planning and annual business objectives, in accordance with the procedures for the preparation, review and approval of business within a predetermined period of full coordination of business activities. Is to ensure that enterprises achieve the identified short-term strategic objectives and annual operating objectives of an effective method and an important tool. Total budget management is a budget-based comprehensive management control system. It is based on the combination of power, responsibility and profit. Through its supervision, incentive and distribution functions, it can effectively solve the internal management problems of enterprises.