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预算管理在西方已经实施一百多年,在我国自二十世纪九十年代起,部分国有大型企业开始探索应用预算管理模式,属于选择性应用阶段。我国2008年10月颁布的《中华人民共和国企业国有资产法》第五十八条“国家建立健全国有资本经营预算制度,对取得的国有资本收入及其支出实行预算管理”的
Budget management has been implemented in the West for more than a hundred years. Since the 1990s, some large state-owned enterprises in China have begun to explore the application budget management model, which belongs to the selective application stage. Article 58 of the “Law of the State-owned Assets of Enterprises of the People’s Republic of China” promulgated in October 2008 promulgated by the People’s Republic of China, “the State has established and improved the budgeting system for the management of state-owned capital, and has implemented budgetary management over the income from state-owned capital and its expenditures”.