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财务预算管理是单位为实现既定的经济目标,通过编制预算、内部控制、考核业绩所进行的一系列财务管理活动,它贯穿于单位财务预算编制和执行全过程,预算管理质量的优劣直接关系到单位总体目标的实现。全面而科学的财务预算管理既可以使有限财力资源得到合理配置及有效利用,又有助于单位及责任人的业绩评价,促进单位各项管理制度的健全和落实以及管理水平的不断提高。
The financial budget management is a series of financial management activities carried out by the unit to achieve its stated economic goals through budgeting, internal control and performance appraisal. It runs through the entire process of preparation and implementation of the financial budget of the unit, and the quality of budget management is directly related To achieve the overall goal of the unit. Comprehensive and scientific financial budget management can not only make the limited financial resources be rationally allocated and effectively utilized, but also contribute to the performance evaluation of units and responsible persons, promote the soundness and implementation of various management systems and the continuous improvement of management level.