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企业财务预算是企业全面预算体系中的最后环节,从价值方面总括地反映经营其决策预算与业务预算的结果,对企业来说,财务预算具有规划、沟通和协调、资源分配、营运控制、绩效评估等功能,是决策目标的具体化、系统化和定量化。本文对财务预算的编制方法、存在问题作出了分析,并给出了自己的一些建议。
Enterprise financial budget is the last step in the overall budget system of an enterprise. From the perspective of value, it reflects the results of operating its decision budget and business budget. For the enterprise, the financial budget has the functions of planning, communication and coordination, resource allocation, operation control and performance Evaluation and other functions, is the specific goals of decision-making, systematic and quantitative. This article analyzes the methods and problems in the preparation of the financial budget, and gives some suggestions.