With the rapid development of the economy, the business scale of enterprises continues to expand. Objectively, it is necessary to carry out efficient management of business operations. In addition, with the severe international and domestic trade situation, the competition among enterprises is becoming increasingly fierce. Comprehensive budget management is an effective management. method, comprehensive budget management is getting more and more attention from the management of enterprises. Comprehensive budget management is to use the budget to integrate various resources of the enterprise, improve the management level of the enterprise, and promote the realization of the strategic goals of the enterprise; this scientific, efficient, and systematic management method has been basically recognized by most enterprises and actively used in production However, there are still many problems and difficulties in the actual implementation process. This paper mainly analyzes the predicament of comprehensive budget management and the problems that often appear in the implementation and puts forward corresponding improvement countermeasures and solutions.