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伴随着社会主义市场经济体制的确立以及现代企业制度的建立,我国企业的性质和经营管理方式都发生了很大的变化,由此使得企业财务预算越来越受到相关学者和企业管理人员的重视。在这一趋势的发展下,本文从当前企业现状、财务预算的内容和编制、财务预算的作用等方面对企业财务预算及其应用进行了较为细致的研究和阐述。
With the establishment of the socialist market economic system and the establishment of a modern enterprise system, the nature of our enterprises and the ways of operation and management have undergone great changes. As a result, the financial budgets of enterprises have drawn more and more attention from relevant scholars and business managers . With the development of this trend, this paper studies and elaborates the enterprise’s financial budget and its application in detail from the current situation of the enterprise, the content and preparation of the financial budget and the role of the financial budget.