Abstract: Budget is the product of market economy, in a sense, it is a specific of project and it is a thoroughly change of the management in enterprises and even the management principle and basic conception.The overall budget management is common abroad and it is run in many domestic enterprises now although there are some defects.The problems present in the enterprises which practice the overall budget management are analysed according to the theory of the overall budget management, and some ways of realizing the overall budget management are put forwards also.