Recently which method should be used to make public budget has become the hotspot of the discussion of academy and practical finance departments , because the change of the content must cause the change of the method . the old method of budget - making , matched to the traditional function budget does n ' t fit the public budget 究竟采用何种方法来编制公共预算成为近年来学术界与财政实际工作部门讨论的热点，因为预算内容的变革必然要求预算编制方法的改变，旧的、与传统的功能预算相符的预算编制方法已经不能适应公共预算编制的要求。
Because the over - water commonweal communication institutions have their own strong industrial characteristics among traffic institutions , with the spread of budget reform of the basic frame of public financial , it is more realistic and urgency for us to research the budget ration standards and the way to make them which are the foundation of making budget 水上公益通信单位作为交通事业单位中具有较强行业独特性的一部分，随着部门预算改革的展开，预算编制的基础工作? ?预算定额标准及其测定方法研究就越来越具有现实性和紧迫性。
It introduces the development of overall budget and its present application in chinese corporations , as well as its content and making method . this chapter is mainly to clarify the theory of overall budget . the second chapter is about financial management of life - insurance company 本文详细说明了kt人寿保险公司实行全面预算管理的全过程，文章共分三部分：第一部分全面预算管理的概述：介绍了全面预算的产生、我国企业全面预算管理的现状、全面预算管理的内涵及全面预算编制的方法，本章主要阐述全面预算管理理论。
