财务预算管理是企业通过预算方式,对企业资金进行分配、筹集、运用的过程,能够提升企业资金使用效率,节约资金使用成本,促使企业竞争力提升。我国市场经济体制改革正在深入,各行各业的竞争压力逐渐增大,如何降低成本,提高企业竞争力已经成为了企业发展的关键问题。本文分析了企业财务预算管理中出现的问题,针对这些问题提出了建议。 The financial budget management is the process of distributing, raising and using the enterprise funds through the budget mode, which can improve the efficiency of capital utilization, save the cost of capital utilization and promote the competitiveness of enterprises. China’s market economy system reform is in-depth, all walks of life gradually increase the pressure of competition, how to reduce costs and improve the competitiveness of enterprises has become a key issue for the development of enterprises. This article analyzes the problems that arise in the enterprise’s financial budget management and puts forward some suggestions to these problems.