本文从企业自身发展角度出发,论述了当今企业建立、执行和年终考评财务预算所遇到的一系列现实问题,并针对这些问题建设性的提出对现有预算管理模式科学化、精细化创新。将预算的制定、执行控制、定期考核、年终考评切实纳入日常财务管理中。 Based on the self-development of enterprises, this paper discusses a series of practical problems encountered in the establishment, execution and year-end assessment of financial budgets of enterprises. In the light of these problems, it puts forward constructively the scientific and meticulous innovation of the existing budget management modes. The formulation of the budget, the implementation of control, regular assessment, year-end assessment effectively incorporated into the daily financial management.