预算目标的选择直接决定着企业的发展方向和控制目标。企业进行预算管理和控制时应优先和重点考虑进行预算目标控制。本文拟从目标导向控制、与管理层次相适应的控制、目标决策程序控制、目标多元化控制以及目标设定的弹性控制等五方面,探讨企业预算目标的控制重点,以使预算达到应有的控制效果。 The choice of the budget target directly determines the development direction and control objectives of the enterprise. Enterprise budget management and control should give priority to and focus on budget control objectives. This article intends to explore the key control points of the enterprise budget from the following aspects: goal-oriented control, management appropriate to control, target decision-making process control, target diversification control and target setting flexibility control, so as to achieve the desired budget Control effect.