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摘 要 全面预算管理作为一种现代化的企业管理模式，已成为许多发达国家成功企业多年积累的经验之一，是许多特大型、大型企业高层决策与管理的核心内容，对具有十分重要的现实意义。如何企业本文论述了预算管理第三， Abstract As a modern enterprise management model, comprehensive budget management has become one of experiences of many successful enterprises in developing countries, and it is the core content in the high-level decision-making and management in large enterprises it has very important meaning in enforcing modern enterprise management, and how to organize and implement is the core content of that. This paper inquiries relevant literature home and abroad about performance evaluation and full budget control, using methods such as the induction, statistical analysis and logical methods. Firstly, this paper outlines the comprehensive budget, and then discusses the definition, the background of budget management and mainly focuses on the important meaning and positive role of full budget in the production process; Secondly, it introduces the organization of comprehensive budget management, which specifically includes the introduction of the organization departments of comprehensive budget, comprehensive budget’s basic budgeting processes and budgeting systems, as well as specifically analysis of disadvantages and advantages of comprehensive budget preparing methods such as flexible budget, zero-base budget, rolling budget. Thirdly, from the side of the implementation of comprehensive budget management, we discuss the methods and process of the implementations, relate requirements, statements management, tracking analysis, and adjustment difference analysis in process of implementation. Finally, we put forwards some relevant policies and proposals for the organization and implementation methods of full budget management；It focuses on the common influence of comprehensive budget management and the overall strategic synergies; it also focuses on the establishment of full participation and a strict and complete implementation of the budget and control system. This