预算管理是企业会计内部控制策略的重要组成部分。简单来说,预算管理在企业会计内部控制体系中的应用是至关重要的。本文简单介绍了预算管理的概念及其对会计内部控制的作用与意义,并且分析了预算管理在企业会计内部控制的具体应用中所存在的几方面问题,最后针对这几点问题提出了相应的对策与建议。 Budget management is an important part of corporate accounting internal control strategy. In simple terms, the application of budget management in the internal control system of enterprise accounting is crucial. This article briefly introduces the concept of budget management and its function and significance of internal accounting control, and analyzes the budget management in the enterprise accounting internal control of the specific application of the existence of several aspects, the last of these issues put forward the corresponding Countermeasures and Suggestions.