随着市场经济的持续发展,有关企业的管理问题也受到了越来越多的关注。在企业管理工作中,财务管理扮演着一个非常关键的角色,而要实现财务管理的加强,就需从资金管理环节着手,包括有国家支持,资金充裕的国有企业。本文结合笔者的实际工作经验,简要分析了现代国有企业及其它企业中资金预算管理所存在问题,并提出相应对策,以期为业内人士提供参考。 With the continuous development of the market economy, the management issues concerning the enterprises have also drawn more and more attention. In the enterprise management, financial management plays a very crucial role, and to achieve the strengthening of financial management, we must start from the money management, including state-owned, well-funded state-owned enterprises. Based on the author ’s actual work experience, this article briefly analyzes the existing problems of capital budget management in state - owned enterprises and other enterprises and puts forward corresponding countermeasures so as to provide references for the industry.