财务预算在企业经营运作中占据着核心地位,财务预算是否合理,是否能如实反映,是否能达到利益最大化,都关系着这个企业的存亡。尤其是如今越来越多的企业涌现出来,企业间交流与合作日益频繁,市场上的资金流越来越庞大,使企业财务预算管理所面临的压力也越来越大。重压之下,预算管理工作中也有一些问题凸现出来,例如预算管理体制仍然不完善,财务预算制定过程中长期以来存在缺陷,即使财务预算制定和完成没有争议,但在方案实施过程中又存在着类似阳奉阴违,偷梁换柱等令人惋惜的行为。这些问题如同蝼蚁侵蚀着一些企业甚至市场经济的基石,近几年来正在成为使一些企业崩盘破产的巨大威胁。所以,针对以上的问题,相应的对策也被制定出来,以便及时有效的预防类似悲剧的发生。 The financial budget occupies the core position in the operation and management of the enterprise, whether the financial budget is reasonable, whether it can truthfully reflect, and whether the maximum benefit can be achieved is all related to the survival of this enterprise. In particular, more and more enterprises are emerging nowadays, and the exchanges and cooperation among enterprises are becoming more frequent. As a result, the capital flow in the market is getting larger and larger, and the pressure on enterprise financial budget management is also getting bigger and bigger. Under heavy pressure, there are also some problems in budget management. For example, the budget management system is still not perfect and there have been defects in the financial budget formulation process for a long time. Even though there is no dispute about the formulation and completion of the financial budget, there are still some problems in the implementation of the program With a similar yin yin yi, forgery and other regrettable behavior. These problems, like the ants eroding the cornerstones of some businesses and even the market economy, have become, in recent years, a tremendous threat to the collapse and collapse of some businesses. Therefore, in response to the above problems, corresponding measures have also been formulated in order to prevent similar tragedies from occurring in time and effectively.