随着社会主义市场经济的不断发展,采取现代化的管理方式来增加企业的核心竞争力,已经逐步得到了很多企业的认可。在企业中应用内控管理体系,对于企业的发展起到了较好的管理效果。而在企业的内控制度中,预算管理是其核心的部分,它在企业实施内部控制管理起到了极其重要的作用。本文从预算管理和内控控制的关系出发,论述了预算管理在供电企业内部控制中的作用及其应用。 With the continuous development of the socialist market economy, adopting modern management methods to increase the core competitiveness of enterprises has been gradually recognized by many enterprises. In the enterprise application of internal control management system, for the development of enterprises played a better management effect. In the enterprise’s internal control system, the budget management is the core part, which plays an extremely important role in the enterprise’s internal control management. Based on the relationship between budget management and internal control, this paper discusses the function of budget management in internal control of power supply enterprises and its application.