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预算的管理和控制是实现企业长久发展的重要保障。预算管理是以企业所要实现的经营目标为起点,通过编制预算、对所编制的预算进行实践、控制和评价而展开,需要企业内各部门都做相应的控制来保证贯彻执行预算中所规划的安排,这一管理行为有助于企业强加自身的内部控制,对企业的自我发展具有一定的帮助,并能帮助企业获取最优的经济效益。
Budget management and control is to achieve long-term development of enterprises an important guarantee. Budget management is based on the business objectives to be achieved by the enterprise as a starting point, through the preparation of the budget, the preparation of the budget for the practice, control and evaluation of the start, the need for all departments within the enterprise to do the appropriate control to ensure that the implementation of the budget plan Arrangement, this management behavior helps the enterprise to impose its own internal control, which has some help to the self-development of the enterprise and can help the enterprise obtain the optimal economic benefits.