政府预算是政府调节经济的重要杠杆,也是规范政府财政分配活动的主要措施,它是基于国家颁布的法律法规来执行和编制的政府年度财政收支计划。企业预算是指在未来一定时期内,提前制定出企业财务、资本、经营等各方面的现金流、支出、收入的总体计划,并以货币形式来表现出来。本文首先分析了政府预算与企业预算的概念,其次,认为政府预算与企业预算的差异实质是管理方法在宏观与微观领域中的应用,具有一定的参考价值、 The government budget is the government’s important lever to regulate the economy. It is also the main measure to regulate the government’s financial allocation. It is an annual fiscal revenue and expenditure plan that is implemented and compiled based on the laws and regulations promulgated by the state. The enterprise budget means that in a certain period of time in the future, the overall plan of cash flow, expenditure and income of the enterprise in terms of finance, capital and operation should be worked out in advance and presented in the form of money. This paper first analyzes the concept of government budget and enterprise budget, and secondly, it thinks that the difference between the government budget and the enterprise budget is the essence of the application of management methods in macro and micro fields, which has certain reference value,