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随着我国社会经济体制的转型,自负盈亏和自主营销的模式使得市场竞争越来越激烈,而各企业为了能够在激烈的竞争中站稳脚跟,提高自身的竞争力,也在进行全面改革,其中,为企业的发展制定全面规划和预算就是其中一项重要举措。而财务预算也是全面预算的重要组成部分,对企业的财务管理具有重要意义。本文从财务预算的含义和重要意义出发,简要阐述了当前财务预算中存在的问题及做好财务预算的措施,分析了财务预算在防范财务风险中的作用,希望对各企业的财务管理有所帮助。
With the transformation of China’s social and economic system, self-financing and independent marketing model makes the market more and more intense competition, and all enterprises in order to be able to gain a foothold in the fierce competition, improve their competitiveness, but also in full reform, Among them, setting a comprehensive plan and budget for the development of an enterprise is one of the important measures. The financial budget is an important part of the overall budget, which is of great significance to the financial management of the enterprise. Based on the meaning and significance of the financial budget, this paper briefly elaborates the problems existing in the current financial budget and the measures to make the financial budget. It analyzes the role of the financial budget in preventing financial risks and hopes that the financial management of each enterprise help.