近几年来,随着市场经济的不断深入以及经济全球化趋势的不断发展,我国经济水平得到了较大的提升,同时国内企业在很多方面也得到了较大的发展,尤其是在资金方面。随着企业资金来源、使用范围的逐渐扩大以及资金数额的增多,越来越多的企业开始重视企业财务预算,并在过去几年的探索中取得了不少的成就。但是就目前来说,我国企业的财务预算管理仍然存在许多问题,如企业对财务预算的认识不到位、财务预算的执行力度不够等,在很大程度上阻碍了企业财务管理工作的开展。本文将结合已有的研究文献,首先对企业财务预算的必要性进行了探讨,其次深入探讨了我国企业财务预算存在的问题,最后针对以上问题提出了一些实质性的建议与改进措施。 In recent years, with the continuous deepening of the market economy and the continuous development of the economic globalization, the economic level of our country has been greatly improved. At the same time, the domestic enterprises have also made great development in many aspects, especially in terms of funding. With the sources of funds, the gradual expansion of the scope of use, and the increase in the amount of funds, more and more enterprises are beginning to attach importance to the financial budget of their enterprises and have achieved many successes in the exploration of the past few years. However, for now, there are still many problems in the financial budget management of Chinese enterprises. For example, enterprises’ lack of understanding of the financial budget and insufficient implementation of the financial budget have hindered the development of the enterprise’s financial management to a great extent. This article will combine the existing research literature, first of all, the necessity of the enterprise’s financial budget is discussed, followed by in-depth discussion of the problems existing in the enterprise’s financial budget in our country. Finally, some substantive suggestions and improvement measures are put forward according to the above problems.