作为现代企业管理的一部分,财务预算在企业的发展策略中占据着重要的位置。而对于物资贸易企业来说,做好企业财务预算管理,能够帮助企业获得更大的经济效益。文章对物资贸易企业财务预算管理进行了研究,通过分析物资贸易企业财务预算管理的必要性、存在的问题、实施的理念,提出了财务预算编制和实施方法。 As part of modern business management, financial budget occupies an important position in the development strategy of the enterprise. For material trading enterprises, doing a good job of corporate financial budget management can help enterprises to obtain greater economic benefits. This article studies the financial budget management of material trading enterprises. By analyzing the necessity, existing problems and implementing concept of financial budget management of material trading enterprises, this paper puts forward the method of compiling and implementing financial budgets.