全面预算管理在优化资源配置、提高运行效率、实现预定目标、加强风险管控中的作用日益显现,但随着公司内部资源的整合和发展方式的转变,现有的预算管理模式有些方面已不适应公司快速发展的需要。本文分析了当前公司预算管理的现状及存在的问题,在此基础上,笔者结合实际,提出了对完善预算指标核定机制、充分发挥预算管理作用的思考。一、预算管理的现状及存在的 Overall budget management plays an increasingly prominent role in optimizing resource allocation, improving operational efficiency, achieving the scheduled objectives and strengthening risk management and control. However, as the internal resources of the Company are integrated and the mode of development is changed, some aspects of the existing budget management model are not suitable The rapid development of the company needs. This article analyzes the current situation and existing problems of the company’s budget management. On this basis, the author puts forward some suggestions on how to improve the approved mechanism of budget index and give full play to the function of budget management. First, the budget management status and existence