From the two aspects of organization guarantee and human resource guarantee, this paper discusses on the composition of total budget guarantee system, expounds that the total budget management of enterprise has the irreplaceable function in the modern enterprise.

At present the total budget is a hot topic in our country.

Since total budget management is brought into the <On the standard opinion of the medium and large-sized state-owned enterprise building Modern Enterprise System and strengthening Business Management > by the Economics and Business Committee of China, governments s specialists and many companies pay wide-ranging attention to the total budget management.

A feasible,all-round budget with effective management has become an urgent need of the enterprises.

Management of information system and master budget in telecom enterprises;

The Study and Development of Master Budget and Quick Response System in Textile Enterprises;

Research on Comprehensive Budget Management of Electric Power Corporation;

The Design and Implementation of the Comprehensive Budget and Manage System;

Analysis of management incorporation s overall budget;

This paper gives a brief introduction to the contents and significance of overall budget management and several problems and solutions that usually encountered in the enterprise management.

The balance scorecard,as the bridge between the development strategy and a practical operational budget system,can help to achieve the connection and integrate the enterprise development strategy and overall budget into an organic syste.