During the enterprise management process, enterprises can only develop healthily by making use of and deploying the inner resources, including human resources and cash resources, and utilizing effectively management method as budget management.

• 在企业的经营过程中,如何有效地整合、利用和配置企业的内部资源,包括人力资源和物资(现金)资源,利用有效的管理工具有效地规划和控制企业的,才能使企业健康的发展,必须倚借预算管理发挥出其对整体规划和动态控制有效结合的特有功能。