随着我国加入WTO时各项承诺的兑现,我国企业既面临着国外企业激烈的竞争,又面临着走出国门的大好机遇。财务预算管理作为现代企业的重要管理工具之一,发挥着越来越重要的作用。本文从财务预算管理的重要作用出发,通过分析目前企业财务预算管理中存在的问题,提出了企业加强财务预算管理的几点看法。 With the fulfillment of various promises when China joins the WTO, Chinese enterprises are both facing fierce competition from foreign enterprises and facing great opportunities to go abroad. As one of the important management tools of modern enterprises, financial budget management plays an increasingly important role. Based on the important role of financial budget management, this paper analyzes the existing problems in corporate financial budget management and puts forward some suggestions on how to strengthen financial budget management.