企业是以盈利为目的而成立的法人机构，所以，最终要落实到算账上。如今，市场经济蓬勃发展，行业竞争日益激烈，如何加强企业会计内部控制，降低企业运营成本，是诸多企业管理人士在不断思考和探索的问题。本文针对基于预算管理的企业会计内部控制展开论述，并介绍了相应的控制策略。“,”Enterprise is the mechanism, corporate profit for the purpose to set up so, to settle. Today, the market economy to flourish, increasingly fierce competition, how to strengthen the internal control of enterprise accounting, reduce business operating costs, many executives in the continuous thinking and exploration of the problem. In this paper, based on the enterprise internal accounting control to discuss the budget management, and introduces the corresponding control strategy.