一个企业的预算规划是否合理到位,直接影响其下一年度的费用、投资项目的资金安排,进而影响企业的经营管理和有序运营。一个合理、高效的预算计划,会使企业决策者比较清晰地预见企业的未来经营情况,对各项业务做出预见性的安排和调整。本文以东风悦达起亚汽车有限公司(以下简称DYK)为例,分析其在ERP控制环境下的财务预算模式及其效能,以期为预算管理工作提供一个有益的借鉴。 Whether an enterprise’s budget planning is in place will directly affect the costs for the next fiscal year and the funding arrangements for the investment projects, thereby affecting the operation and management and orderly operation of the enterprise. A reasonable and efficient budget plan will make the decision-makers of enterprises clearly foresee the future operation of the enterprise and make predictable arrangements and adjustments for various businesses. In this paper, DYK (Dongfeng-Yueda Kia Motors Co., Ltd.) is taken as an example to analyze its financial budget model and its effectiveness under the ERP control environment, in order to provide a useful reference for budget management.