企业预算是结合了多种预算形式的综合预算。在组织上实行企业预算管理;在资金控制上实行集中统一管理;在内部机构设置上将预算编制、执行、监督相对分离;在运作程序上实行标准预算管理。企业在编制预算时应注意以下几个问题:第一,转变预算编制的观念,即从传统的生产观预算(即以产定销)、销售观预算(即以销定产)向制定目标利润预算转变,并随着现代企业制度的建立,最终由利润观预算过渡到资本增值观预算。第二,按照科学、可行的 Business budgets are a combination of budgets in a variety of budget forms. In the organization of the implementation of enterprise budget management; In the control of funds to implement centralized and unified management; In the internal structure of the budget preparation, implementation, supervision of the relative separation; In the operational procedures of the implementation of standard budget management. Enterprises in the preparation of the budget should pay attention to the following questions: First, change the concept of budgeting, that is, from the traditional production concept of the budget (that is, production and marketing), sales outlook (ie, sales of fixed assets) Budget changes, and with the establishment of a modern enterprise system, the final transition from the profit concept to the capital appreciation concept budget. Second, according to science, feasible