预算管理是现代企业管理控制的一项重要体制,而传统预算基于自身和外在的多种因素,导致预算并没有达到预期的效果。本文指出现行预算管理体制中存在的弊端,据以从预算的战略性、科学性、权威性、激励性等方面提出相应的对策,以期改进现行的预算管理实践。 Budget management is an important system of modern enterprise management control, and the traditional budget based on its own and external factors, resulting in the budget did not achieve the desired results. This paper points out the shortcomings in the current budget management system and accordingly proposes corresponding countermeasures in terms of the strategic, scientific, authoritative and motivational aspects of the budget so as to improve the current practice of budget management.