在科技和社会经济的不断发展之下,企业在获取发展机遇的同时也面临较多的挑战,预算作为我国企业管理和控制的手段在实际实施中存在一定的问题。为促进企业的良好发展,保证预算这一企业管理手段发挥相应的管理与控制作用,本文就目前企业预算控制和管理中存在的问题,提出解决措施,以促进企业预算管理和控制水平的提升。 Under the continuous development of science, technology and social economy, enterprises also face many challenges while acquiring development opportunities. As a measure of enterprise management and control in China, there are some problems in the actual implementation of the budget. In order to promote the good development of the enterprise and ensure the budget management function of the enterprise play a corresponding role in the management and control of the current corporate budget control and management of the existing problems and propose solutions to promote the enterprise budget management and control to enhance the level.