财务预算管理是确定企业在预算期内为实现目标所需的资源和应进行的活动,强调各个业务之间的关联关系和相互影响,是集系统化、战略化、人本化理念于一身的现代化企业管理模式,但从实践看,尚存在不少突出问题。本文首先概括预算管理的含义,简述其作用,针对企业预算管理中存在的问题进行简单的剖析,并提出了行之有效的建议。 Financial budget management is to determine the business in the budget period to achieve the goal of the resources required and should be carried out activities, emphasizing the various business relationships and mutual influence, is a systematic, strategic, human-oriented concept in one Modern enterprise management mode, but from practice, there are still many outstanding issues. This paper first summarizes the meaning of budget management, briefly describes its function, analyzes the problems existing in enterprise budget management briefly, and puts forward some effective suggestions.