随着我国市场经济的不断推进,预算管理在企业内部日益受到管理层的重视。但在企业实际工作中,在预算管理的推进中存在着一些认识上的误区和盲区,往往表现为形式化比较严重,体系性的思考和执行有待提高。 With the constant promotion of the market economy in our country, the budget management is paid more and more attention by the management in the enterprise. However, there are some misunderstandings and blind spots in the actual management of the enterprise in the promotion of budget management, which are often manifested in the serious formalization and the systematic thinking and implementation needs to be improved.