一个没有预算管理的企业,就好比一个在黑暗中摸索的夜行人,很容易会迷失方向。有了预算,企业好像有了指南针,管理人员可以随时根据预算来判断经营业绩。资料显示,企业和企业家失败的一个重要原因是企业预算约束软化,企业内部统一性差。在国外大中型企业中,普遍采用预算管理作为一种现代管理机制。企业的所有经济业务都必须纳入预算管理的轨道,实行企业 An enterprise without budget management is like a night-rover who is groping in the dark and can easily lose his way. With the budget, the business seems to have a compass, managers can always determine the business performance based on the budget. Statistics show that the failure of enterprises and entrepreneurs is an important reason for the softening of corporate budget constraints, poor corporate internal unity. In large and medium-sized foreign enterprises, the budget management is widely used as a modern management mechanism. All economic business enterprises must be included in the track of budget management, the implementation of business