财务预算管理是企业日常管理工作的重要组成部分,并对企业经营的决策以及今后的发展有很大影响。但在实际企业财务预算管理工作中,存在众多问题,尤其是我国的煤炭企业。因煤炭企业起步晚、发展快,体制不够健全,在管理中存在很多问题。针对财务预算中的管理问题,制定行之有效的管理策略,建立健全预算管理体制,提高工作人员的管理意识等,是一项长期而又艰巨的任务。 Financial budget management is an important part of the daily management of an enterprise, and it has a great influence on the decision-making of the enterprise management and its future development. However, in actual corporate financial budget management, there are many problems, especially in China’s coal enterprises. Due to the late start of coal enterprises, rapid development, the system is not perfect, there are many problems in management. It is a long-term and arduous task to tackle the management problems in the financial budget, formulate effective management strategies, establish and improve the budget management system, and raise the staff’s awareness of management.