由于目前企业内控和预算管理中存在的固有缺陷,企业预算内控管理中依旧存在着许多不容忽视的问题,在企业作为市场主体参与竞争和承担经济风险上带来了许多隐忧。因此,本文将针对目前企业预算内控管理中存在的诸多问题,对其优化和决策的方法进行进一步的研究和探讨。 Due to the inherent flaws in the current internal control and budget management, there are still many problems that can not be ignored in the budgetary internal control of enterprises, which bring many hidden worries in enterprises as the main body of the market participating in the competition and taking on the economic risks. Therefore, this article will focus on the current problems in the internal budget management and management of its optimization and decision-making methods for further study and discussion.