在生产技术高速发展、经济业务日趋复杂和经营规模不断扩大的经济条件下,企业编制的财务预算已不再是传统意义上控制支出的工具,而是使企业资源获得最佳生产效率和获利率的一种方法。它不仅为企业各级各部门确立明确的目标和任务,使其据以安排和控制各自的经济活动,还把企业各方面的工作严密地组织起来,使企业内部上下 Under the economic conditions of rapid development of production technology, increasingly complex economic operations, and ever-expanding business scale, financial budgets prepared by enterprises are no longer a tool for controlling expenditures in the traditional sense. Instead, they are used to maximize the efficiency and profitability of corporate resources. One way. It not only establishes clear goals and tasks for enterprises at all levels and departments, and enables them to organize and control their respective economic activities. It also organizes the various aspects of the company’s work closely so that the internal and external