本文通过氧化铝企业预算分析,一方面对差异进行分解和细化,从数据上挖掘到差异的最底层,另一方面,结合企业的全面经营分析,从经营角度寻找产生差异的根源。在此基础上,通过氧化铝企业电子表格将模型方案落实为具体的财务模型,将预测方法在表格中加以数字化和固定化,而预算表格则贯穿于氧化铝企业全面预算管理体系中预算编制流程的始终。 In this paper, the alumina enterprise budget analysis, on the one hand the decomposition and refinement of differences, the data mining to the bottom of the difference, on the other hand, combined with the enterprise’s comprehensive business analysis, from the operating point of view to find the root causes of the difference. On this basis, the model is implemented as a specific financial model through the alumina enterprise spreadsheet, the forecasting method is digitized and fixed in the table, and the budget form runs through the budget preparation process in the overall budget management system of the alumina enterprise Always.