财务预算管理的作用

On the Function of Financial Budgeting Management

所谓财务预算管理(又称"预算控制"),是指在企业资本计划和运营计划的指导下,为企业各项业务以及执行各项业务的责任主体确定明确的目标,以此作为其工作开展和业绩评价的财务参照标准,从而实现公司战略、经营计划和日常业务执行紧密结合的有效管理工具。预算管理是一种非常有效的管理制度,在企业的经营管理中起到了积极作用。

Financial budget management（also called budget control） refers to under the guidance of enterprise funds plan and operation plan and to make sure the target for enterprise＇s implementation of all kinds of business and the responsibility main body to make this as the financial reference standard of work operation and business evaluation which makes it the effective management tool for the realization of company strategy,operation plan and daily business operation.Financial budgeting management is an effective management system which plays a positive role at enterprise operation and management.