预算管理作为一种实现短期经营目标,实施战略目标管理的重要手段不仅已成为国际上通行的企业管理方法,而且,这种现代管理模式的理论方法和成功经验日益被我国企业所重视和接受,文章通过分析预算管理在我国企业中存在的问题,进而在认识上和实务上对完善的措施及应避免的一些错误倾向进行了思考。本文通过对一些问题的剖析,提出解决我国中小企业预算管理存在的弊端的对策。 As an important means to achieve the short-term business objectives and the implementation of strategic objectives, budget management has not only become an internationally accepted method of business management, but also the theoretical methods and successful experiences of this modern management model are increasingly valued and accepted by Chinese enterprises. By analyzing the problems existing in budget management in Chinese enterprises, the article ponders on measures of perfection and some wrong tendencies to be avoided both in cognition and in practice. This article through the analysis of some issues, put forward to solve our country’s budget management drawbacks of countermeasures.