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企业预算管理是现代国有企业管理的重中之重,是国有企业求得生存与可持续发展的重要保障。财务预算编制作为预算管理体系的重要组成部分,在全面预算管理中起着主导作用,为企业经营管理决策提供数据支撑。可以说没有财务预算编制工作,企业的经营管理就不能得到有力保障。本文先是阐明了国有企业进行预算编制的重要性,然后分析了企业在财务预算编制方面存在的问题,最后就企业财务预算编制理念的创新给出相应的建议。
Enterprise budget management is the most important task in the management of modern state-owned enterprises and an important guarantee for the survival and sustainable development of state-owned enterprises. As an important part of the budget management system, financial budget preparation plays a leading role in the overall budget management and provides the data support for the business management and decision-making. It can be said that without the preparation of financial budget, the operation and management of enterprises can not be effectively guaranteed. This paper first clarifies the importance of state-owned enterprises in the preparation of the budget, then analyzes the problems existing in the preparation of the financial budget of the state-owned enterprises, and finally gives some suggestions on how to innovate the concept of enterprise financial budget preparation.