The budget includes general public budget, state-owned capital operation budget, government fund budget and social insurance fund budget. Budget refers to the national annual centralized financial revenue and expenditure plan approved in accordance with the procedures prescribed by national laws. Budget is very important for the development of a country, and the national financial department needs to make an accurate forecast in combination with the overall development of the country, the amount of fiscal revenue and the use of expenditure. Therefore, the budget is not only a forecast, but also involves some clever variable handling.

Budget characteristics

1, the budget should be consistent with the strategy and objectives formulated by a company and enterprise, and there should be no discrepancy;

2. Budget is a comprehensive and quantitative plan. Budget is to carefully consider and arrange the expenditure and income of future activities, and it is also the reference data for an enterprise to carry out various business activities in the future. The implementation of the budget will not only help enterprises to control operating costs reasonably and engage in effective economic activities, but also help enterprises to move forward towards the predetermined goals.