预算编制的程序、方法也多种多样，企业应根据不同的需要加以选择。
There are various budget setting process and methods among which enterprises can choose in accordance with different needs.
在企业里面，预算编制工作常常是由预算主管和预算委员会共同负责完成的。
In a company, a budget officer or director and budget committee usually work together to take the responsibility for budget preparation.
主要议题包括：对企业的目标，计划和控制的概念，作用，成本如何行为以及如何分析和管理，预算编制和执行措施。
Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures.
实施全面预算管理一定要解决好企业的组织设置、预算编制、执行与监督、评估与考核、反馈与调整等工作环节。
Carrying out the all-side budget management must solve the working link among organization setup, budget establishment, execution and supervisor, evaluation and check, feedback and adjustment.
第二条企业年度财务预算编制、报告、执行与监督工作，适用本办法。
Article 2 the preparation, report, execution and supervision of the enterprises' annual financial budgets shall be governed by these Measures.
针对企业预算管理模式、预算编制主体的定位、预算编制基础的选择、预算执行、考核及调整等问题进行初步的分析。
Analyzed mode of budget management, positioning of budget compiling, selection of budget compiling basis, and the implementation, examination and adjustment of budget.
针对企业预算管理模式、预算编制主体的定位、预算编制基础的选择、预算执行、考核及调整等问题进行初步的分析。
Analyzed mode of budget management, positioning of budget compiling, selection of budget compiling basis, and the implementation, examination and adjustment of budget.
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