This paper takes financial department of L Company as the research object and explores the issue of comprehensive budget management in state-owned equipment manufacturing enterprises.Firstly,the paper analyzes the problems in the current budget management of the company,mainly including unscientific budget preparation,inadequate execution,and lax budget control.Secondly,the paper proposes corresponding countermeasures and suggestions,including optimizing the budget preparation process,strengthening budget execution monitoring,and improving the budget assessment system,aiming to help enterprises implement budget management more effectively,improve financial management level,and enhance their competitiveness.