In modern enterprise management, comprehensive budget is an important part of financial management, and its role is mainly reflected in the process of modern enterprise management and business decision-making. As a systematic management method, budget management has been increasingly accepted by enterprises. An indispensable and important part of business management is the planning and control of budget management. Only when business managers have a deep understanding of the concept of a comprehensive budget and always implement this advanced concept in the management process, and put it into place, can they mobilize and control corporate capital in a reasonable and scientific manner. The management of the budget plays an important role in promoting the annual work of the enterprise, checking for deficiencies, and improving measures. In facilitating the accomplishment of annual goals and tasks, budget management also plays an important role.