英语翻译摘要：随着经济时代的发展,企业预算在企业发展过程中起着越来越重要的作用.用过预算可以帮助企业实现经营目标,更好地

Abstract:
With the development of economy,the enterprise budget in the process of enterprise development is playing a more and more important role.Used the budget can help enterprises to realize the management goal,better improve the economic benefit,optimize the allocation of resources,and coordinate all aspects of work in an orderly way.Budget management in establishing modern enterprise system,improve the level of management,enhance competitiveness plays a very important role.But at present our country enterprise budget situation,there is a great gap compared with the western countries.Budget system more mature in the west,and the use of the flexibility to the enterprise,in the implementation play an important role in the enterprise the management goal.And most of domestic enterprise comprehensive budget are not mature,not standard,not strict,just become a mere formality,the serious influence its role in the comprehensive budget management.
Based on our country's current situation,academic researchers and people from all walks of life for many years the research to the enterprise comprehensive budget.In this paper,the present situation and problems of the enterprise comprehensive budget management were expounded and illustrates its shortcomings,and deep analysis of its causes,emphatically put forward the relevant countermeasures,in order to close the gap between China and western developed countries,the maximum play to the role of the enterprise comprehensive budget mechanism,improve the economic benefits of enterprises and market competitiveness.For our country to optimize enterprise management,improve the economic benefit is put forward the corresponding reference.