随着市场经济的不断发展,企业为了争取更为强大竞争力,必须要加强自身的管理水平。而现代化的企业管理中,最为重要的方面是预算管理方面。因此,加强了预算管理的运用才能提高企业管理的强度,进而达到企业的战略目标。本文阐述的是预算管理的含义和作用、运用现状和出现的各种问题,并对该问题进行深入的分析和了解,从而提出相对应的改善措施。 With the continuous development of market economy, enterprises must strengthen their own management level in order to win more competitive power. The most important aspect of modern enterprise management is budget management. Therefore, to strengthen the use of budget management in order to enhance the strength of business management, so as to achieve the strategic goals of the enterprise. This article describes the meaning and role of budget management, using the status quo and various problems that arise, and in-depth analysis and understanding of the issue to propose the corresponding improvement measures.