预算作为使企业的资源获得最佳生产率和获利率的一种方法,既是决策的具体化,又是控制生产经营活动的依据。它作为现代企业管理机制之一,建立与完善科学的预算管理体系并推行在企业管理中越来越重要。 The budget, as a way to get the best productivity and profitability of the enterprise’s resources, is not only the concrete decision-making but also the basis for controlling the production and business activities. As one of the modern enterprise management mechanisms, it is more and more important to set up and perfect a scientific budget management system and promote it in business management.