摘 要:财务管理是企业管理体系中的重要基础，预算管理是财务管理的核心。财务预算是指企业根据自身发展战略编制的年度财务收支计划。它是计划年度内企业各部门战略规划和经营状况在财务收支上的具体反映，是财务管理的基本依据。企业财务预算管理作为一种有效而科学的财务管理方法，通过其全面性、系统性和战略导向性的特征，以企业的绩效为出发点，以企业的目标为导向，对企业各部门、各环节进行综合预算管理，从而有效提升企业的财务管理水平。财务预算不仅可以帮助企业正确防范财务风险，还有利于企业建立科学化、现代化的财务预算管理模式。财务预算管理的好坏不仅会影响企业的财务状况，还会影响企业可持续发展的能力。

　　　本文先介绍了我国国企财务预算概况，其次分析了企业财务预算存在的问题及原因，进而根据生命周期模型探讨了企业财务预算管理的模式选择，同时运用案例具体分析了财务预算在企业中的运用。

　　　本文运用管理学，西方经济学，财务管理等多学科知识，理论分析和实证分析相结合，将历史分析和现实分析相结合，建立生命周期模型，用数据和实例来说明问题。

关键词：财务预算；企业；生命周期；动态

ABSTRACT:Financial management is an important foundation for enterprise management system. Budget management is the core of financial management. The financial budget is the annual financial revenue and expenditure plans based on its growth strategy the preparation. It is a concrete reflection of the plan year development plans and tasks on the financial revenue and expenditure. It is the fundamental basis of financial management. Corporate financial budget management is an effective and scientific approach to financial management. Through its comprehensive, systematic and strategic-oriented features, the performance of the enterprise as a starting point, oriented to the business goals, the various departments of the enterprise, the various aspects of comprehensive budget management, so as to enhance the level of financial management effectively. Financial budget can not only help enterprises to properly guard against financial risks, but also help enterprises to establish a scientific and modern financial management mode. The quality of financial budget management will directly affect the financial position of the enterprise, and the whole enterprise a comprehensive, coordinated and sustainable development.

　　　This paper first describes the overview of China's state-owned financial budget, followed by analysis of the problems of corporate financial budget management, which according to the life cycle model of the corporate financial budget management mode selection, and finally use case to specific analyze the financial budgets in the enterprise.

　　　In this paper, by using management science, economics, financial management and other disciplines of knowledge, combining theoretical analysis and empirical analysis, historical analysis and realistic analysis, establish the life cycle model, using the data and examples to illustrate the problem.

Keywords: Financial budget; Enterprise; Life cycle; Dynamic