预算,从传统的视角上看被认为是控制企业支出的工具,但在新的视角下将其看作是“使企业的资源获得最佳生产率和获利率的一种方法。”企业预算是各职能部门工作的奋斗目标,协调工具,控制标准,考核依据,完善企业基础管理工作,在企业管理中发挥着重大作用。 Budgeting is traditionally viewed as a tool to control business spending but is seen as a new perspective as a way to get the best possible productivity and profitability for your organization’s resources. "Enterprise Budgets Is the goal of all functional departments work, coordination tools, control standards, assessment basis, improve the basic management of enterprises, play an important role in business management.