论企业预算管理的作用及其强化

预算管理是企业内部控制的手段之一，是经营者履行受托责任的保证，也是建立企业内部激励机制的前提。由于我国预算管理起步较晚，在企业实际应用中还存在着许多问题，为了更好地发挥预算管理的作用，企业应树立以人为本、系统管理等全新的预算管理理念，根据组织结构的不同，合理划分责任中心，建立科学的预算控制体系和完善的预算管理评价体系。

The Importance of Budget Management in Enterprises and its Enhancement

Budget management is one part of internal control methods in enterprises.It guarantees the operators to fulfill their entrusted responsibilities and provides premises for establishing internal incentive system within enterprises.But in China,budget management just started recently and many problems were raised in the practice.In order to bring the functions of budget management into full play,enterprises should set up the concepts of budget management with people at the center and with a systematic management structure which are new ideas to us.The responsible centers should be divided reasonably based on the differences of organizational structures.We should establish a scientific budget control system and improve the evaluation system of budget management.