预算部门作为资金管理的重要构成部分,要提高资金的使用效益,就需要建立健全的财务管理内控制度。可是,当前的一些预算部门对构建财务管理的内控制度没有足够的重视,很大程度上将财政拨款看成是资金的主要来源,不利于财政资金的有效使用,本文主要分析完善预算部门财务管理内控制度的必要性,在此基础上,提出完善财务管理内控制度的有效对策。 Budget department as an important part of fund management, to improve the efficiency of the use of funds, we need to establish a sound financial management system. However, some budget departments do not pay enough attention to the internal control system of financial management. To a large extent, they regard the financial allocation as the main source of funds, which is not conducive to the effective use of financial funds. This paper mainly analyzes and improves the financial management of the budget department The necessity of internal control system, on this basis, put forward to improve the financial management of the effective control of the internal control system.