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随着中国加入WTO时各项承诺的兑现,国内企业既面临着国外企业激烈的竞争,又面临着走出国门的大好机遇。财务预算治理作为现代企业的重要治理工具之一发挥着越来越重要的作用。财务预算管理在企业日常经营决策和未来发展中处于核心地位。一个企业要想有计划、有目标的发展,那么就必须做好企业的财务预算工作。然而在实际的工作中,财务预算却存在着很多问题。文章首先分析了财务预算管理在企业发展中的重要作用,进而研究了现代企业财务预算管理中存在的主要问题,最后提出了对策。
With the fulfillment of various promises made by China when it joined the WTO, domestic enterprises are both facing fierce competition from foreign enterprises and facing great opportunities to go abroad. Financial budget management plays an increasingly important role as one of the most important governance tools in modern enterprises. Financial budget management plays a central role in the daily business decision-making and future development of the enterprise. If a company wants to have planned and targeted development, then it must do a good job in the financial budget of the enterprise. However, in actual work, there are many problems in the financial budget. The article first analyzes the important role of financial budget management in the development of the enterprise, and then studies the main problems existing in the modern enterprise financial budget management. Finally, the countermeasures are put forward.