Understanding comprehensive budget from the perspective of budget consciousness refers to compiling business plans for a certain period in the future with figures. A future period generally refers to an accounting period, which can be one month, one quarter or one year. Simply put, the business plan of the enterprise is reflected in the form of monetization. Comprehensive budget is to incorporate the means of budget into the daily production and operation management of an enterprise in the process of enterprise operation, and to predict, control and manage various operation and management activities and their resource allocation around the development strategy and annual operation and management objectives of an industry or enterprise. But this is the definition of a comprehensive budget. So far, many enterprises still can't accurately grasp it, so that they simply think that the budget is just a financial behavior, and the financial department should be responsible for the formulation and control of the budget, and even understand the budget as a plan and measure for the financial department to control capital expenditure. Comprehensive budget management is a comprehensive budget system integrating business budget, investment budget, capital budget, profit budget, salary expenditure budget and management expense budget. The budget covers business, capital, finance, information, human resources, management and many other aspects. Although all kinds of budgets can finally be expressed as financial budgets, budgets are based on various businesses, investments, funds, human resources, scientific research and development and management, and are not subject to the decision and control of financial departments. The role of the financial department in budget preparation is mainly to provide the principles and methods of budget preparation for various departments and business budgets from the financial point of view, and to summarize and analyze various budgets, rather than replacing specific departments to prepare budgets. The real purpose of budget management in enterprises is to maximize enterprise value by using the tool characteristics of budget in planning, coordination, control and assessment. Some business leaders simply define "comprehensive budget" as "financial budget" or even "financial department budget", and even think that budget management is the plan and measures for the financial department to control capital expenditure. In fact, although all kinds of budgets are ultimately manifested as financial budgets, budget management is by no means just a matter for the financial sector. The role of the financial department is mainly to provide the principles and methods of budget preparation from the financial point of view, and to summarize and analyze various budgets. As a result, the overall control and binding force of budget management can not be fully exerted, and finally the overall budget management is in trouble.

There are also many enterprises that believe that the budget has little to do with the company's strategy, thus lacking clear means to refine the company's overall strategy, development goals and annual plan progress. There is an old saying: "three-point strategy, seven-point implementation." Paying attention to strategy and neglecting implementation will often make valuable strategies unable to play their due role, and even make the development of enterprises run counter to their designed strategies. On the contrary, it is of no help for an enterprise to make a budget without a clear corporate strategic policy. Therefore, through comprehensive budget, enterprises can closely combine long-term strategy with annual action, and combine goals with specific actions of units at all levels to realize "turning strategy into action". It is believed that the budget is only prepared for superiors or leaders and has nothing to do with actual work. In fact, through the implementation of comprehensive budget management, not only for superiors or leaders, it is important that it can clarify the division of labor of each unit, reduce the gap in the operation of each unit, prevent disharmony between departments, and thus improve operational efficiency. The budget can show how all levels, departments and members of the enterprise strive to achieve the overall goal of the enterprise. The transmission and coordination of budget information between different levels and different units can guide the overall activities of enterprises, effectively avoid disorderly departmental behaviors, coordinate enterprise resources through budget preparation, make resources achieve optimal allocation, and achieve overall strategic objectives through budget execution control, analysis and adjustment.

It is very important to solve the division of power and responsibility between decision-making layer and executive layer, so it is inevitable to implement comprehensive budget management. Therefore, enterprises should understand the definition of budget thoroughly from the very beginning in order to improve the next operation. At present, more and more enterprises begin to adopt comprehensive budget management mode. If enterprises can clearly recognize the shortcomings in comprehensive budget management and improve it, then better results can be achieved.