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财务预算管理是企业经营过程中最重要和有效的内部控制机制,对于协调和优化企业资源,促进企业按照规划发展、协调行动、控制经营发展方向起着重要作用。从财务预算管理的特征入手,探讨完善企业财务预算管理的措施,从而使财务预算管理在企业经营中真正起到“预算管理,刚性约束”的作用。
Financial budget management is the most important and effective internal control mechanism in the operation of an enterprise. It plays an important role in coordinating and optimizing the enterprise resources and promoting the development of enterprises in accordance with the planning, coordination and control of the operation and development. Starting from the characteristics of financial budget management, this paper discusses measures to improve the management of corporate financial budget so that financial budget management can really play a role of “budget management and rigid restraint” in business operations.