一、引言工业企业预算管理主要就是指工业企业利用预算而开展的一种管理控制系统。预算管理是一种集系统化、战略化、人本化理念为一体的现代企业管理模式,是目前国际上唯一成熟的系统性管理控制工具。它既是一种管理工具,也是一套系统的方法。从宏观上看,它通过业务、资金、信息的整合,明确、适度的分权、授权,推进战略驱动的业绩评价等,来实现资源合理配置、作业高度协同、战略有效贯彻、经营持续改善、价值稳步增加的目标。从具体行为方面来说,全面预算管理是指 I. INTRODUCTION The budget management of industrial enterprises mainly refers to a kind of management control system that industrial enterprises use the budget to carry out. Budget management is a modern enterprise management mode that integrates systematization, strategy and humanization. It is the only mature systemic management control tool in the world. It is both a management tool and a systematic approach. From a macro point of view, it achieves the rational allocation of resources, high coordination of operations, effective implementation of strategies, continuous improvement of operations through business, capital and information integration, clear and appropriate decentralization, authorization and promotion of strategic-driven performance evaluation. The goal of steady increase in value. In terms of specific behavior, total budget management means