摘要:随着信息系统规模的扩大和维护要求的提高，信息系统运行维护经费的投入逐年也在增长。通过分析信息系统运维活动的现状及困境，结合ABC法的基本原理，对信息系统运维费预算的构成进行探讨和研究，对信息系统运维费的预算结合理论与案例进行深入剖析，对我国应用ABC法加强信息系统运维费预算管理提出具有针对性、可行性和实际操作意义的建议。

关键词：ABC法 信息系统 运维活动  预算管理

Abstract:With the expansion of the scale information systems and increased maintenance requirements, information systems into operation and maintenance funds is growing year by year. By analyzing the status of system operation and maintenance activities, and difficulties, combined with the basic principles of ABC method, operation and maintenance costs on the budget information system to explore and study the composition, operation and maintenance costs of information systems budget for combining theory and case-depth analysis of ABC Act to strengthen our application of information system operation and maintenance costs make targeted budget management, feasibility and practical significance of the proposal.

Key Words：ABC method, information systems, operation and maintenance activities, budget management