一、预算管理的含义及特点企业预算是企业在预测和决策的基础上用数量、金额等形式对企业未来一定时期内的经营和财务情况所作的详细规划与说明。预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以有效地组织和协调企业的生产经营活动 First, the meaning and characteristics of budget management Business budget is the enterprise in the form of forecasting and decision-making based on the amount of the amount of the enterprise within a certain period of time the future business and financial details made detailed plans and instructions. Budget management uses the budget to allocate, check and control all kinds of financial and non-financial resources of various departments and units within an enterprise so as to effectively organize and coordinate the production and business activities of an enterprise