在企业的财务控制制度中,财务预算管理和财务控制是不可分割的两部分,然而在现实工作中,由于企业管理者孤立地考虑财务预算管理和财务控制的设计和实施,忽视了从整体上把握财务控制与财务预算管理的协同,未做出有效的制度安排和进行有效的实施控制,造成了财务控制不严、财务预算管理 In the financial control system of the enterprise, the financial budget management and the financial control are two parts. However, in practical work, since the managers consider the design and implementation of financial budget management and financial control in isolation, Grasp the coordination of financial control and financial budget management, failed to make effective institutional arrangements and effective implementation of control, resulting in lax financial control, financial budget management