per analyses the specific problems that pany are currently bines with the related content which was introducedabove to build a strategy-oriented comprehensive budget management system for pany,and the system has a better effect. Through the research on strategy-prehensive budget management,there are some conclusions as follows:First,we should consider the internal and external environment to make sure the budget targets have environmental adaptability;Second,we must choose appropriate budget management mode and establishment method according to the actual situation of the enterprise;Finally,we need to focus on the incentive effect of budget evaluation. Keywords: Strategy Comprehensive Budget Management Balance Score Card Budget Evaluation