预算管理是企业进行资源配置、调动员工工作积极性的重要手段,是实现企业效益最大化的重要途径。和西方国家预算管理被广泛应用的现状相比,我国预算管理起步较晚,因此对其重要性认识不足,在应用中存在着一些问题,本文从这些问题出发并对其提出几点建议,以期对今后的预算管理工作有一定指导意义。 Budget management is an important means for enterprises to allocate resources and mobilize employees’ enthusiasm for work. It is an important way to maximize the benefits of enterprises. Compared with the situation that western budget management is widely used, the budget management in our country started relatively late, so the understanding of its importance is not enough. There are some problems in its application. Based on these problems, this paper puts forward some suggestions to it, The future budget management has some guiding significance.