预算管理是企业内部控制制度的一项重要控制方法,它为企业各级部门明确了未来的工作目标和任务,并通过这些目标与任务来监控战略目标的实施进度,控制企业的开支。预算控制方法的设立是为了规范预算过程,降低预算风险进而提高预算的控制力度。当今世界上许多企业,尤其是发达国家 Budget management is an important control method for the internal control system of an enterprise. It defines the future work objectives and tasks for all levels of an enterprise and monitors the implementation progress of the strategic objectives and controls the expenses of the enterprises through these goals and tasks. The method of budget control is set up to standardize the budget process, reduce the budget risk and then increase the budget control. Many enterprises in the world today, especially the developed countries