企业财务预算管理制度的建立与完善

摘要：财务预算管理在企业日常经营决策和未来发展中处于核心地位。实际工作中财务预算管理却存在概念不清、领导重视不够预算编制缺乏战略指导预算执行过程中缺乏监督控制，执行结果缺乏考核与激励，人员素质低等问题。针对这些问题企业采取的策略是：领导重视并亲自抓财务预算管理工作，树立以市场为导向以企业发展战略规划为指导的财务预算管理理念，实力相应财务预算工作组织，建立职责分工明确的企业财务预算管理机制提高财务预算人员的综合素质，建立完善财务信息系统。
关键词：预算;财务预算;财务预算管理

Questions and the countermeasures in the enterprises’financial budget management
 
Abstract：The financial budget management is the core in the enterprises’daily decision-making and the future development,but it still has the following problems in actual work .such as the concept is unclear,Leaders pay no attentation result insufficiency examines and stimulates;personnel quality is low and so on.What countermeasures the enterprise should adopt are as follows;leaders should take the financial budget management seriously and get down to solve the problems themselves;set up the financial budget management idea which is under the market-oriented and guides by strategy and plan for enterprise development;set up an organization corresponding financial affairs budget management;build up duty division of work business finance clear and definite budget managing mechanism; improve the comprehensive quality of the workers,establish and perfect financial information system.
Key words: budget；finacial budget；finacial budget management

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