预算管理作为一种全新的企业管理模式,是以预算为引线,在企业内合理分配人力、物力、财力等资源,平衡供、产、销等环节,将预算管理中的规划和控制两个环节连接为一个系统的整体,并以预算为标准进行业绩考评。因此,预算管理是内部控制的实现形式,它 Budget management, as a new mode of business management, takes the budget as the lead, allocates resources such as manpower, material resources and financial resources rationally in the enterprise, balances supply, production and sales, and links the planning and control in budget management Connect as a system as a whole, and budget performance standards for performance evaluation. Therefore, budget management is the realization form of internal control