财政部《关于企业实行财务预算管理的指导意见》颁布实施以来,在我国钢铁企业取得了一定成效,但也出现了不少问题:预算管理缺乏战略管理的指导;没有健全的预算管理组织和制度体系;预算指标缺乏弹性;预算指标的核定、分解不够精确;缺乏切实可行的考核与激励措施等,使预算管理的实施流于形式。笔者认为 Since promulgation and implementation of the Guiding Opinions on the Implementation of Financial Budget Management by the Ministry of Finance, the iron and steel enterprises in our country have achieved some success but many problems have also emerged: the budget management lacks the guidance of strategic management; there is no sound budget management organization and system System; the lack of flexibility in the budget indicators; budget indicators of the verification, decomposition is not precise enough; lack of practical assessment and incentives, so that the implementation of budget management into a mere formality. the author thinks