财务预算是全面预算的重要内容,做好财务预算工作对于石油企业来讲意义重大。石油企业经过多年的发展已经形成了一套财务预算管理制度,并取得了一定的成效,但是在市场环境不稳定的影响下,这些制度仍然存在一定的缺陷。本文提出了用系统的观点看待石油企业的财务预算工作,从整体、全局的角度解决问题。 The financial budget is an important part of a comprehensive budget. Doing a good job in financial budget work is of great significance to oil companies. After years of development, the oil enterprises have formed a set of financial budget management system and achieved some success. However, due to the instability of the market environment, these systems still have some shortcomings. This paper presents a systematic view of the financial budget of oil companies, from a holistic perspective to solve the problem.