本文在理解全面预算管理的基本概念和内涵的基础上，对企业全面预算管理体系的构建与运作进行了介绍。
Basing on the understanding of the basic concepts, this dissertation discusses the building and carrying out the comprehensive budget management.
掌握管理的基本概念与性质、管理过程各项职能的运作程序以及常用的管理方法；
Meanwhile, students should master the nature of management, management functions and common management techniques.
掌握管理的基本概念与性质、管理过程各项职能的运作程序以及常用的管理方法；
Meanwhile, students should master the nature of management, management functions and common management techniques.
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