财务预算管理是现代企业加强内控实现战略目标的一种有效管理模式。现在的市场竞争日益的激烈化,面对这样的大环境,煤炭企业就要积极的在内部建立起科学、合理的财务预算管理制度,加强对企业财务的预算管理,才能从根本上提升企业的整体经营效益,提升核心竞争力,获取更多的市场份额。本文对煤化工企业中存在的财务预算问题进行了探讨,并提出了针对性的措施,以期能够促进煤化工企业中财务预算水平的提升。 Financial budget management is an effective management mode for modern enterprises to strengthen internal control to achieve the strategic objectives. In the face of such a big environment, the coal enterprises should actively establish a scientific and reasonable financial budget management system internally and strengthen their budgetary management of corporate finance in order to fundamentally enhance the competitiveness of enterprises The overall operating efficiency, enhance core competitiveness, access to more market share. This article explores the financial budget problems existing in the coal chemical industry and puts forward specific measures to promote the improvement of the financial budget in the coal chemical industry.