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在社会经济的快速发展中,企业经营活动速度加快,财务预算管理的作用日趋明显。作为企业发展的重要组成部分,企业财务预算管理在紧紧围绕战略目标的基础上,对企业资金的筹集、使用、分配进行规划与完善,从根本上保证企业生产经营活动。但是在实际中,企业财务预算管理会受到外部因素的影响,会出现诸多问题与缺陷,针对这种现象,只有不断完善企业财务预算管理,解决所出现的问题,才能从本质上带动企业的可持续发展。
In the rapid development of social economy, the speed of business operation is accelerating, and the role of financial budget management is becoming increasingly apparent. As an important part of the development of an enterprise, the enterprise’s financial budget management closely plans and improves the fundraising, using and distributing of the enterprise based on the strategic objectives closely and fundamentally guarantees the production and business activities of the enterprise. However, in practice, the enterprise’s financial budget management will be affected by external factors, there will be many problems and flaws, in view of this phenomenon, only by constantly improving the enterprise’s financial budget management, to solve the problems that arise, can in essence drive enterprises Continuous development.