预算管理是企业内部控制的一种主要方法,本文简述了预算管理的概念、预算的内容及编制、控制和调整,通过预算管理来实现企业集团的资源合理配置、作业协同、战略有效贯彻、经营持续改善、价值稳步增加的目标。并通过考核制度和方法引导经理人的经营行为,降低企业集团运营中的信息不对称,减少经理人的道德风险和逆向选择。 Budget management is one of the main methods of enterprise internal control. This paper briefly describes the concept of budget management, budget content and preparation, control and adjustment. It realizes the rational allocation of resources, coordination of operations, effective implementation of strategy through budget management, Management continued to improve, the value of steady increase in the goal. And through the assessment system and method to guide the manager’s business behavior, reduce the information asymmetry in the operation of the enterprise group, reduce the manager’s moral hazard and adverse selection.