预算作为一种能使企业的资源获得最佳生产率和获利率的方法,是各级各部门工作的奋斗目标、协调工具、控制标准和考核依据,在经营管理中发挥着重大作用。本文从分析项目预算法的特点,和通过其与传统的调整预算法相对比,解决了项目预算法在船舶行业预算编制中的应用问题,并提出了一些注意事项。 As a way to get the best productivity and profitability of enterprises’ resources, the budget is the goal, coordination tool, control standard and examination basis of all departments and departments at all levels and plays a significant role in the operation and management. Based on the analysis of the characteristics of the project budget law and the comparison with the traditional adjustment budget law, this paper solves the application of the project budget law in the budget preparation of the shipbuilding industry and puts forward some considerations.