企业预算管理是通过预算编制、执行、控制、考评与激励等一系列活动,全面提高企业管理水平和经营效率,提升企业价值的一种管理方法。本文首先从企业预算管理过程中博弈产生的原因入手,揭示企业预算管理过程中博弈各方的关系,并为企业处理该博弈关系提出建议。。 Enterprise budget management is a kind of management method that improves enterprise management level and operation efficiency and enhance enterprise value through a series of activities such as budget preparation, execution, control, evaluation and motivation. This paper first starts with the reason of the game in the process of enterprise budget management, reveals the relationship between the parties in the process of enterprise budget management, and puts forward suggestions for the enterprises to deal with the game relationship. .