近年来,伴随我国市场经济体制的不断深化,全面预算管理在企业中的实践日益受到我国各大民营企业的重视,很多经济较发达的国家和地区的中小型民营企业的全面预算管理体制也相继得到完善,全面预算管理已然成为在国际上通行的企业主要管理方法之一,其实际效用毋庸置疑。然而受诸多内外部因素的影响,其在具体实践过程中仍旧存在不少新的问题。对此,本文即结合全面预算管理的概念,对全面预算管理在民营企业实施中存在的问题加以深入分析和探讨,并提出可操作性的合理化建议。 In recent years, along with the continuous deepening of China’s market economy system, the practice of total budget management in enterprises has been paid more and more attention by the major private enterprises in our country. Many comprehensive budget management systems of small and medium-sized private enterprises in economically developed countries and regions have also been followed Having a sound and comprehensive budget management has become one of the main management methods of enterprises that are internationally accepted. Its actual effectiveness is undoubted. However, influenced by many internal and external factors, there are still many new problems in the concrete practice. In this regard, this article combines the concept of total budget management, in-depth analysis and discussion of the problems existing in the implementation of total budget management in private enterprises, and put forward feasible and rational proposals.