预算管理机制起步于国外。尤其是在欧美发达国家,发展已较为成熟。无论是预算管理的手段、方法,还是管理效果,都相对完善。然而在我国,预算管理尚处于发展阶段,虽然国内很多学者、企业管理者等相关人员都开展了对预算管理的探索,但是,囿于我国的经济起步较晚,企业对预算管理的运用还相对薄弱。鉴于此,笔者立足于葡萄酿酒企业,围绕预算管理机制试展开论述。以预算管理的内涵入手,通过分析预算管理在我国企业中的应用现状,有针对性的提出了相关改革建议。希望能够为我国企业预算管理的运用略尽绵薄之力。 Budget management mechanism started in foreign countries. Especially in the developed countries in Europe and the United States, development has become more mature. Whether it is the means of budget management, methods, or management effectiveness, are relatively perfect. However, in our country, the budget management is still in the developmental stage. Although many domestic scholars, business managers and other related personnel have carried out the exploration on the budget management, the economic start-up in our country started relatively late and the application of budget management by the enterprises was still relatively weak. In view of this, the author based on the grape wine business, around the budget management mechanism trial open discussion. Starting with the connotation of budget management, by analyzing the application status of budget management in our country’s enterprises, we put forward relevant reform proposals pertinently. I hope we can make a modest contribution to the use of our country’s enterprise budget management.