预算管理是企业内部管理控制、提升管理水平的一种主要方法。预算指标的确定是预算管理中很重要的一环。传统预算编制方法由于预算编制者与预算执行者的立场和角度不同,经常出现预算指标失真、成本指标难以执行的尴尬局面。本文针对传统预算的缺陷,提出“A+A”及“H+A”循环预算管理模式,以使预算切实发挥出对生产的指导作用。 Budget management is the internal management control, improve management level is a main method. The determination of budget targets is a very important part of budget management. Due to the different positions and perspectives of the budget preparer and the budget executor, the traditional method of preparing the budget often has the awkward situation of distorting the budget indicators and making the cost indicators difficult to implement. Aiming at the defects of the traditional budget, this paper puts forward the circular budget management mode of “A + A” and “H + A” so as to make the budget effectively play a guiding role in production.