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预算管理是利用预算对企业整体以及内部各部门的各种财务和非财务资源进行控制、反映、考评的系统管理工程;也是企业及内部各级、各部门、全体员工的奋斗目标、协调工具、控制标准、考核依据;是企业科学运用资金、提高经济效益、加强企业管理的有效途径。
Budget management is the system management project that uses the budget to control, reflect and evaluate all kinds of financial and non-financial resources of the enterprise as a whole and its internal departments. It is also the goal of the enterprise, internal departments, departments and employees to coordinate, Control standards, assessment based on; scientific enterprise is the use of funds, improve economic efficiency and strengthen the management of enterprises an effective way.