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预算反映的是企业未来某一特定时期的全部生产经营活动的财务计划,而预算管理则是各部门按照企业的战略规划、经营目标,根据部门实际情况汇总而成的一套指标管理控制系统。预算管理在企业中起着明确各部门工作、进行企业规划、协调部门间关系、考核部门绩效、控制各部门经济活动、进行成本控制的重要作用,对于企业有着重要的意义。
The budget reflects the financial plans of all the production and business activities of a specific period in the future and the budget management is a set of index management and control system that is compiled by each department according to the strategic planning and business objectives of the enterprise and according to the actual situation of the department. Budget management plays an important role in the enterprise in defining the work of various departments, conducting business planning, coordinating inter-departmental relations, examining the performance of departments, controlling the economic activities of various departments and controlling costs. It is of great significance to enterprises.