Comprehensive budget management of enterprise group is now generally adopted an advanced management pattern.Project management plan,organization,command,coordination and control of the five major functions,budget management belongs to the category of the plan,and the plan is management of primary function,because,budget management for enterprises is extremely important.Carry out overall budget management to the enterprise to establish the modern enterprise system,improve the level of management has a very important significance.This paper describes the application of our country enterprise comprehensive budget management present situation,discussed an enterprise to carry out overall budget to manage the problem of existence,put forward to strengthen the enterprise management strategy,the goal lies in the promotion enterprise comprehensive budget management application effectively,reduce enterprise business risks.