预算管理起源于西方国家的政府财政管理,而后推广到企业组织,成为现代企业广为采用的一种重要管理手段。二十世纪九十年代初,随着市场经济的快速发展,预算管理理念被引入我国企业管理中,通过科学预测和统筹安排,以实现有效贯彻战略、优化配置资源、促进协同作业、持续改善经营 Budget management originated from the government financial management in the western countries, and then extended to the enterprise organization, which has become an important management method widely adopted by modern enterprises. In the early nineties of the twentieth century, with the rapid development of market economy, the concept of budget management was introduced into the management of enterprises in our country. Through scientific forecasting and overall planning, the effective implementation of the strategy, optimization of allocation of resources, promotion of coordinated operations and continuous improvement of operations