企业发展至今，加强内部管理的方法日益增多。财务预算作为财务管理的重要组成部分，引起了经营者的高度重视并被广泛运用于实践当中。笔者结合多年实际工作经验，就财务预算问题浅谈如下：一、财务预算的基本内容 财务预算是在销售预算及生产预算编制完成的基础上，结合企业中 Since the development of the enterprise, there are more and more ways to strengthen the internal management. Financial budget, as an important part of financial management, has aroused great attention of managers and is widely used in practice. The author combines many years of practical work experience, talk about the financial budget as follows: First, the basic content of the financial budget Financial budget is based on the completion of the sales budget and production budget, combined with the enterprise