我国改革开放以来,我国钢铁事业发展迅猛。许多钢铁企业逐渐重视预算管理,将预算管理作为企业管理的重点。本文结合笔者的实践工作经验,首先阐述了预算管理的作用,然后分析了我国钢铁企业预算管理中出现的问题,并提出了解决措施,以供参考。 Since China’s reform and opening up, China’s steel industry has witnessed rapid development. Many steel companies pay more attention to budget management and regard budget management as their focus of business management. Based on the author’s practical work experience, this article first elaborates the function of budget management, then analyzes the problems that appear in the budget management of China’s iron and steel enterprises, and puts forward the solutions for reference.