目前我国经济高速发展,国家经济体制也在不断的完善,施工企业正在面临着前所未有的激烈竞争,如何提高施工企业财务管理的整体水平?保证企业财务预算的有效实施?已经成为当下行业内部倍受关注的热门问题。施工企业强化预算管理、提高企业在市场竞争中的地位与竞争能力、规范支出行为、努力提高企业内部资金管理效益是唯一的出路。本文对施工企业财务预算的涵义进行详细描述,总结出施工企业进行财务预算管理的必要性,最终对财务预算进行控制与评价,使企业在行业发展过程中处于不败之地。 At present, China’s rapid economic development, the state economic system is also constantly improving, construction companies are facing unprecedented fierce competition, how to improve the overall level of financial management of construction enterprises to ensure the effective implementation of corporate financial budget has become the current industry much Concerned about the hot issues. Construction enterprises to strengthen budget management and improve their position in the market competition and competitiveness, regulate expenditure behavior, and strive to improve the efficiency of internal financial management is the only way out. This article describes in detail the connotation of construction enterprises ’financial budget, concludes the necessity of construction enterprises’ financial budget management, and finally controls and evaluates the financial budget so that the enterprises are invincible in the development of the industry.