As one of new overall modern enterprise management mode, the budget management has a series of characteristics that the other management method is unable to substitute, such as machinability, strategy, wholeness and so on. Now, how to correctly understand and practice this mode effectively has become an important subject of academic and practical work. This paper discusses how take the budget management as a means to improve the level of enterprise management from four aspects, including the establishment of comprehensive budget management, scientific determining the budget goal, strict control system, and implementation of comprehensive budget examine.