市场经济体制建立和发展,企业进入一个新的发展阶段,规模逐渐扩大,发展较快资金投入增加,市场份额大幅度提高,预算外收入甚至已成为企业收入来源的重要组成部分,是当前经济生活中最活跃的因素。然而由于种种原因,企业财务预算管理的不足问题已成为其进一步发展的障碍。从管理的本质与特点决定了预算管理是企业管理的核心。 The establishment and development of the market economy system have brought the enterprise into a new stage of development with its scale gradually expanded and its rapid development increased. Its market share has increased substantially and extra-budgetary income has even become an important part of the income sources of enterprises. The most active factor. However, due to various reasons, the problem of insufficient financial budget management has become an obstacle to its further development. From the nature and characteristics of management determines the budget management is the core of business management.