古人讲“凡事预则立,不预则废。”说的是做事情要事先有所准备、有所安排,这样才能把事情做成。一个企业要理好财,也要在事先对日常收支、资金投放和筹措、在用资产管理等方面做出安排,这就是预算管理,它是做好理财的先决条件。笔者认为,在预算管理中需要处理好以下八个方面的辩证关系:1、为与不为在我国源远流长的思想史上,有为 The ancients say “Everything pre-set legislation, do not prejudice. ” Said that things must be prepared in advance, arrangements, so that things can be made. A business to manage money, but also in advance of the daily revenue and expenditure, funding and financing, asset management and other aspects of the arrangements made, which is the budget management, which is a prerequisite for good financial management. The author believes that in the budget management needs to deal with the following eight aspects of the dialectical relationship: 1, with or without the long history of our country in the history of thought, promising