预算管理是以价值为主要形式,对企业整个经营活动进行预测、决策和目标控制的管理方式,包括预算的编制、执行、控制、分析、考核等多个环节。预算管理本身并不是一个独立的系统,它更多的是充当企业战略与日常经营活动之间的联系工具,合理分配企业内部资源,协调部门间关系,监控企业经营绩效,确保最终实现公司的战略目标。我国电网企业预算管理起步较早,到目前为止,已经形成以损益预算、资本性预算为主线,以资产负债预算、现金流量预算及 Budget management is based on value as the main form of management of the entire business activities of the enterprise forecast, decision-making and goal control, including budget preparation, implementation, control, analysis, assessment and other links. Budget management is not an independent system in itself. It is more of a link between business strategy and daily business activities. It rationally allocates internal resources, coordinates departmental relationships, monitors business performance, and ultimately ensures the company's strategy aims. China's power grid enterprise budget management started earlier, so far, has formed a profit and loss budget, capital budget as the main line to assets and liabilities budget, cash flow budget and