预算管理是企业管理的一种重要手段和模式,是企业决策管理和决策控制的组成部分,为衡量企业经营业绩和奖惩提供了一个标准,用于行为控制。为了真正实现预算管理的实效,实际工作中必须建立灵敏的财务反应机制,注重预算管理的可操作性和时效性,定位于企业的长远发展,营造推行全面预算管理的环境。 Budget management is an important means and mode of enterprise management. It is an integral part of decision-making management and decision-making control of enterprises. It provides a standard for measuring business performance and rewards and punishments, and is used for behavior control. In order to truly realize the actual effect of budget management, we must establish a sensitive financial response mechanism in practical work, pay attention to the operability and timeliness of budget management, target the long-term development of enterprises, and create an environment for implementing overall budget management.