全面预算、预算管理应用指引，虽然名称有所区别，但都是加强企业预算管理的

Although the names of the comprehensive budget and budget management application guidelines are different, they all strengthen enterprise budget management. Why are two application guidelines on budget management published? This article conducts a comparative study of the similarities, differences, and main contents of these two guidelines. The conclusions are: "Comprehensive Budget" and "Budget Management" guidelines are two parallel lines: one is the board of directors, the board of supervisors, the management and all Employee implementation; one is based on the finance department and business department as the middle and low management managers, and takes into account the high-level implementation, each responsible for its duties and responsibilities.

The application guidelines for comprehensive budget and budget management, although the names are different, are all to strengthen the enterprise budget management. Why are two application guidelines on budget management published? This paper makes a comparative study of the similarities, differences and main contents of the two guidelines, and concludes that the guidelines of "comprehensive budget" and "budget management" are two parallel lines: one is implemented by the board of directors, the supervisory board, the manager level and all employees;

Although the names of comprehensive budget and budget management application guidelines are different, they are all to strengthen enterprise budget management. Why have two application guidelines on budget management been issued? This paper makes a comparative study of the similarities, differences and main contents of the two guidelines. The conclusion is that the guidelines of "comprehensive budget" and "budget management" are two parallel lines: one is implemented by the board of directors, the board of supervisors, the management and all employees; the other is implemented by the financial department and the business department as the managers of the middle and low-level management, with each performing his own duties Each is responsible.<br>