随着企业改革深入进行,为适应市场经济的需要,我国企业对预算管理越来越重视,预算管理也在一些企业中发挥出积极的作用,本文拟从预算管理理论及其发展入手,对预算管理在企业管理中的地位和作用进行初步的分析。一、企业预算管理在我国的应用与发展计划经济时期,基于我国财政预 With the deepening of enterprise reform, in order to meet the needs of the market economy, Chinese enterprises pay more and more attention to the budget management, and the budget management also plays an active role in some enterprises. Starting from the theory of budget management and its development, Management of the status and role in business management for a preliminary analysis. First, the enterprise budget management in China’s application and development of planned economy period, based on China’s financial pre-