大中型企业财务预算管理建设是中国企业现代化管理的重要组成部分。企业的财务预算编制是企业各项计划执行的重要依据。本文在总结企业财务预算管理存在的主要问题基础上,分析了缺乏科学预算管理导致大中型企业发展中存在的主要财务管理问题,最后提出了加强大中型企业财务预算管理的设计建议。 The construction of financial budget management in large and medium-sized enterprises is an important part of the modern management of Chinese enterprises. Enterprise’s financial budget preparation is an important basis for the implementation of various plans of the enterprise. On the basis of summarizing the main problems existing in the enterprise financial budget management, this paper analyzes the main financial management problems in the absence of scientific budget management leading to the development of large and medium-sized enterprises. Finally, it puts forward the design proposals to strengthen the financial budget management in large and medium-sized enterprises.