[摘　要]　着重围绕施工企业的预算管理，分析当前存在的主要问题，阐述施工企业预算管理的主要特点，提出责任预算概念，对进一步加强项目部预算管理与控制，进行理性的思考。

[关键词]　施工企业；预算管理；预算控制

Abstract: Revolving the construction enterprise's budget management emphatically, the paper analyzes the current existing problems, elaborates the features of construction business budget management, and proposes the responsibility budget concept. To strengthen the project department budget management and control further, it carries on the rational deliberation.

Key words: construction enterprise; budget management; budget control

建筑经济，2010（11）：25-27