预算管理制度作为控制企业生产经营活动、建立自我约束机制的基本制度和重要管理手段，近两年来，在石油企业得到了普遍的推广和应用，并在强化石油企业内部管理、控制投资成本费用支出、提高经济效益等方面，发挥了积极的推动作用。但是，在实施预算管理过程中，也存在一些问? The budget management system, as a basic system and an important management tool for controlling the production and business activities of enterprises and establishing self-restraining mechanisms, has been widely used and promoted in petroleum enterprises in the past two years. It also strengthens the internal management of oil companies and controls the cost of investment costs. Improving economic efficiency and other aspects have played a positive role in promoting. However, in the process of implementing budget management, there are some questions?