财务管理是企业经营管理中的重要内容,在企业的财务收支中加强资源预算管理,可以提高企业的财务管理水平,最大化的实现企业的经济和社会价值。目前我国的企业在财务管理中还存在一定的问题,对财务收支中的资金预算管理力度不足,不利于企业经营管理水平的提高。在企业的财务收支中实施全面的预算管理,提高资金预算管理的水平,才能实现企业价值的最大化,促进企业的发展。 Financial management is an important part of business management. Strengthening resource budget management in the financial revenues and expenditures of an enterprise can improve the financial management of the enterprise and maximize the economic and social value of the enterprise. At present, there are still some problems in the financial management of the enterprises in our country. The management of the capital budget in the financial revenue and expenditure is inadequate, which is not conducive to the improvement of the management level of enterprises. In the enterprise’s financial revenue and expenditure in the implementation of a comprehensive budget management, improve the level of capital budget management, in order to achieve maximum corporate value and promote the development of enterprises.