With the rapid development of economic globalization, many foreign companies with strong competitiveness are gradually entering into the domestic gas market, and these gas enterprises not only have very advanced management experience, but also have the shaped modern budget management system. But there is a certain gap with domestic gas enterprises in concept and specification aspects. This article will research and analyze the problems in cost management of gas enterprises and the necessity of strengthening budget management, and proposes some effective strategies to cope with the situation based on this, for reference.%随着全球化经济的快速发展，国外很多具有强大竞争力的公司陆续进驻国内燃气市场，这些燃气企业不仅具有非常先进的管理经验，而且还具有成型的现代预算管理体系。然国内燃气企业无论是理念还是规范，都存在着一定的差距。本文将对燃气企业成本管理中存在的问题、加强预算管理的必要性进行分析研究，并在此基础上提出一些行之有效的应对策略，以供参考。
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