全面预算管理作为先进的管理方法在现今企业管理中越来越受到重视,但受多重因素的限制,在民营企业中其管理作用的发挥还比较有限,多数企业的预算管理仅停留在例行的预算编制上,并未承载更多的企业管理功能。本文尝试探讨预算管理在民营企业中的运用现状,思考切实可行的改进措施,为全面预算管理创造良好的实施条件,对当下企业预算管理在民营企业的深度推进具有一定现实意义。 As an advanced management method, comprehensive budget management is paid more and more attention to in today’s enterprise management. However, due to the limitation of multiple factors, its management role in private enterprises is still limited. Most enterprises’ budget management only stays on the routine budget Preparation, did not carry more business management functions. This paper attempts to explore the status quo of using budget management in private enterprises, to consider practical measures for improvement, to create good conditions for the implementation of overall budget management, and to promote the current depth of budget management in private enterprises.