预算管理是围绕企业发展战略和年度经营管理目标,对经营管理活动和资源配置进行合理预测、控制和监督。国有企业的预算是国资委依法履行国有资产出资人职责,建立国有资本经营预算体系,确保国有资产保值增值的重要措施。本文从审计角度对国有企业财务预算进行了研究分析,提出了存在的问题和解决的办法。 Budget management is based on business development strategies and annual management objectives, management and management of resources and resources to make reasonable projections, control and supervision. The budget of state-owned enterprises is an important measure for SASAC to fulfill the duties of investors of state-owned assets according to the law and to establish a budget system for the management of state-owned capital so as to ensure the value of state-owned assets. This article from the audit point of view of the financial budget of state-owned enterprises conducted a study and analysis, put forward the existing problems and solutions.