预算是企业对未来整体经营规划的总体安排。作为一种重要的管理工具,它能够帮助管理者进行计划、协调、控制和业绩考评。笔者认为,一个好的预算管理体系,可以保障企业经营结果和预算的差异不超过5%。预算管理主要是指预算编制完成后,如何对预算制定的目标进行实施和监控的管理。 Budget is the overall business plan of the overall arrangements for the future. As an important management tool, it can help managers to plan, coordinate, control and performance evaluation. The author believes that a good budget management system can protect the business results and budget differences of not more than 5%. Budget management mainly refers to the management of the implementation and monitoring of the goals formulated in the budgets after the budget preparation is completed.