在经济快速发展的前提下,现代化企业管理制度在国内得到大力推广,企业经营成本能否有效控制越发受到重视,同时,预算管理也逐渐成为企业财务管理的重要角色。然而,当前国内许多国有企业对预算管理的认识不够全面,导致其在财务预算管控上面临不少难题。文章就问题产生的根本原因进行简要分析,并给出一些建设性建议,以期为广大管理者提供实践参考。 Under the premise of rapid economic development, the modern enterprise management system has been vigorously promoted domestically, and whether the operating costs of enterprises can be effectively controlled has been paid more and more attention. At the same time, budget management has also gradually become an important part of the enterprise’s financial management. However, at present, many state-owned enterprises in China do not have enough understanding of budget management, resulting in many difficulties in controlling their financial budgets. The article gives a brief analysis of the root causes of the problems and gives some constructive suggestions in the hope of providing practical reference for the general managers.