浅析企业财务预算管理制度的建立与完善摘 要财务预算管理是企业预算管理体制的一个分支，也是预算管理的核心部分。作为企业经营过程中最重要和最有效的部控制机制，对于优化企业资源配置，促进企业协调进展，控制企业经营进展方向起着举足轻重的作用。随着经济的快速进展和企业水平的不断提高，越来越多的企业，特别是一些大型企业集团，将财务预算作为一种很重要的控手段，因此，编制一个好的财务预算，有助于企业财务决策权的分配，对于提高企业的整体经济效益意义重大。本文结合石化企业的财务预算管理工作情况，分析企业目前财务预算管理存在的种种弊端和误区，通过对企业财务预算管理薄弱环节的分析和纠正，总结出完善企业财务预算管理的合理途径，从而发挥财务预算管理在企业整体的财务运作与控制方面的核心作用。关键词：财务预算；财务预算管理；预算管理制度；石化企业Analyses the financial budget management system establishment and the consummation of enterprisesABSTRACTFinancial budget management is a branch and is the core part of the budget management. Business process as the most important and most effective internal control mechanism, optimize the allocation of resources for promoting the coordinated development of enterprises, control the direction of business development plays an important role. With the rapid economic development and enterprise level continuous improvement, more and more enterprises, especially large enterprise groups, financial budget will be very important as a means of internal control, Therefore, the preparation of a good financial budget to help the distribution of corporate financial decision-making power, for improving the overall economic significance. In this paper, petrochemical enterprises of the financial budget management and to analyze the company's current financial budget management of many defects and errors, Financial budget management through the weak link in enterprise analysis and correction, Summed up the financial budg...
