Hu Guangcan [New Asia Process (Zhejiang) Co., Ltd. Shanghai Branch, Shanghai 200031] Abstract: In recent years, with the drastic changes in domestic and international economic situations, manufacturing enterprises are facing increasing development pressures. The traditional budget management model can no longer meet the long-term development needs of enterprises, and the existing budget management model has many problems that require increased attention from management. Based on this, this article starts from the connotation and strategic supporting role of comprehensive budget management, outlines the importance of comprehensive budget management for manufacturing enterprises under the background of strategy-driven development and the existing problems in current comprehensive budget management, summarizes relevant literature and proposes corresponding optimization suggestions. The aim is to help manufacturing enterprises optimize the comprehensive budget management mechanism as soon as possible from a strategic perspective to achieve high-quality development. Keywords: comprehensive budget management; strategy-driven; manufacturing enterprises

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