In order to ensure that organizations at all levels perform their duties seriously and effectively control production and business activities, the company must strictly follow the principles of separation of incompatible duties and authorized approval control, emphasizing that budgeting must adhere to the company ’s reality, be realistic and scientific Formulate various technical and economic indicators, and clearly define the principles of budget preparation, preparation procedures, approval authority, budget adjustment, control and audit, to ensure that the budget preparation and implementation process are carried out around the company's current actual situation