摘要：摘要：全面预算管理是一种行之有效的工作方法，是一种提高竞争力和发展的手段。在此基础上，本文对企业全面预算的特点和 功能进行了简要的论述，并对其面临的困难进行了剖析，并从目标、执行、编制、考核等方面对其进行了探讨。
Abstract: Comprehensive budget management is an effective method working method and a means to improve competitiveness and development. On this basis, this paper briefly discusses the characteristics and functions of the enterprise comprehensive budget, analyzes the difficulties it faces, and discusses them from the goal, implementation, preparation, assessment and other aspects.