营销的好坏对企业的生存发展起着决定性的作用,预算管理作为营销内控的重要方式,已被越来越多的公司所重视,但在预算管理的实务操作中,仍存在一些误区和盲点,本文以一家药业上市公司的营销系统的预算管理为例进行分析,对其不足之处提出建议,希望对拟推行或正在推行预算管理的企业有所启示。 The quality of marketing plays a decisive role in the survival and development of enterprises. As an important way of marketing internal control, budget management has been valued by more and more companies, but there are still some errors and blind spots in the practice of budget management. This article analyzes the budget management of a pharmaceutical listed company’s marketing system as an example, puts forward suggestions on its deficiencies, and hints at the enlightenment of the enterprises that are going to implement or are in the process of implementing budget management.