预算管理是将企业的决策目标及资源配置用预算的方式加以量化,以达到企业资源有效配置,实现企业目标,提高生产效率的企业管理活动或过程的总称。预算管理是指通过预算这条主线对企业各部门各种财务及非财务资源进行控制、考评的一系列活动。 Budget management is a general term for enterprise management activities or processes that quantify the decision-making goals of the enterprise and allocate resources in a budget manner to achieve effective allocation of corporate resources, achieve corporate goals and increase production efficiency. Budget management refers to a series of activities that control and evaluate all kinds of financial and non-financial resources of various departments of an enterprise through the main line of budget.