财务预算管理是企业经营过程中最重要和有效的内部控制机制,对于协调和优化企业资源,促进企业按照规划发展、协调行动、控制经营发展方向起着重要作用。近几年来,随着企业改革的不断深化,财务预算管理在企业的正常管理和经营过程中扮演着越来越重要的角色。 Financial budget management is the most important and effective internal control mechanism in the operation of an enterprise. It plays an important role in coordinating and optimizing the enterprise resources and promoting the development of enterprises in accordance with the planning, coordination and control of the operation and development. In recent years, with the deepening of enterprise reform, financial budget management plays an increasingly important role in the normal management and operation of enterprises.