预算管理是将企业决策目标、资源配置以预算的方式加以量化,使资源得到有效配置,从而提高生产效率,实现经营目标的管理活动。包括预算编制、执行、监督、考核与激励的管理控制系统。它有利于强化内部管理,加强支出控制,降低经营和管理成本,增强竞争能力,提高经济效益。本文就实行预算管理的意义和如何有效实行如下探讨。 Budget management is the enterprise decision-making objectives, resource allocation to quantify the way the budget, so that resources are effectively configured to improve production efficiency and achieve business objectives management activities. Including budgeting, implementation, supervision, evaluation and incentive management control system. It is conducive to strengthening internal management, strengthening expenditure control, reducing operating and management costs, enhancing competitiveness and improving economic efficiency. This article on the implementation of the significance of budget management and how to effectively implement the following discussion.