财务预算管理作为企业日常管理活动中不可或缺的部分,对其进行研究具有重要的现实价值。本文阐述了财务预算管理的基本含义,介绍其当前的发展现状与存在的弊端和问题,并提出针对性的解决对策,以期为企业的经济效益增长,实现企业的可持续与循环发展,为推动经济战略目标的最终实现提供积极的借鉴意义。 As an indispensable part of the daily management activities of an enterprise, the financial budget management has important realistic value for its research. This article expounds the basic meaning of financial budget management, introduces its current development status and existing defects and problems, and puts forward some countermeasures so as to promote the sustainable development and recycle of the enterprise for the economic growth of the enterprise, Economic strategy to achieve the ultimate goal of providing a positive reference.