In today's rapidly developing economic and social environment, media enterprises face increasingly fierce market competition and constantly changing market environments. To stand firm and develop steadily under such a backdrop, media enterprises should correctly recognize the importance of comprehensive budget management. As an effective management tool, comprehensive budget management can help enterprises optimize resource allocation, enhance operational efficiency, and thus strengthen their competitiveness and adaptability. Comprehensive budget management based on strategic orientation is key to the sustainable development of media enterprises. Strategic orientation emphasizes that an enterprise's budget management should be closely integrated with its strategy, ensuring that the budget formulation and execution align with the long-term development goals of the enterprise. By constructing a sound comprehensive budget management system, media enterprises can ensure the scientific, rational, and operational nature of their budgets, thus providing a strong guarantee for the development of the enterprise. Moreover, strengthening internal control is an indispensable part of comprehensive budget management for media enterprises. Establishing a sound internal control mechanism allows media enterprises to standardize the budget execution process, prevent budget overruns and waste, ensure the achievement of budget goals, enhance the enterprise's risk management capability, and help the enterprise respond to various risks and challenges in a timely manner.