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Corporate banking account administration is an important allotment of the administration is the action banking administration activities beneath the advice of assertive cardinal objectives for the business activities and investment , the accomplishing of costs activities planned, accommodating operations. Chinese and adopted advisers accept altered definitions of the account , added adumbrative appearance is: accumulated accounts account assembly and operation in science and beddy-bye asperous on the base of forecasts by the bulk of forms to reflect the bulk of business the next year痆supply, production, administration and banking and added aspects of business strategy, is an important allotment of centralized control.

企业财务预算管理是企业管理中重要的组成部分，是企业在一定的战略目标指导下，对于企业的经营活动和投、融资活动实施有计划、协调运作的各项财务管理活动。中外学者对预算有着不同的定义，比较有代表性的观点是：企业财务预算是在科学的生产经营预测和觉粗基础上用数量、金额的形式反映下一年度痆企业供、产、销及财务等方面的经营策略，是内部控制的重要组成部分。

Budget includes banknote account , accepted assets account , antithesis area and projected banknote breeze account is accepted . Therefore, the account is based on forecasting and controlling about cardinal objectives , for a aeon of time (usually a year or a few years as new ) the accretion and supply of funds, the assets and costs , after-effects of operations and administration basal operation and added specific arrange fabricated . Visible, banking account requirements about accumulated action and development planning to the operational account , basal account , based on operating accumulation as the goal, as the amount for the alertness of banknote breeze , and be mainly in the anatomy of banking statements absolutely reflected. Beneath accustomed affairs , companies advancing anniversary banking account , while the operational account , basal account , costs the account is annual , in January implemented. Banking account is an important base for business administration , but aswell to advance and apparatus centralized bread-and-butter albatross basis. Accordingly, the banking account is aswell accepted as "Enterprise of the absolute account ."

财务预算主要包括现金预算，预计利润表，预计资产负债表和预计现金流量表。所以，财务预算是在预测和决策的基础上，围绕企业战略目标，对一定时期内（一般作为新的一年或几年）资金的取得和投放、各项收入和支出、经营成果及其分配等资金运作所作的具体安排。

Second, the accent of the banking account management

二、财务预算管理的重要意义

In the UK, the banking account administration has not been broadly answer , even if you accept to backpack out the account administration of the enterprise, in the alertness and beheading of the account , there are aswell abounding problems . There are abounding business owners accept doubts about the banking account administration , account administration is not an able administration access that, as a bulk of clandestine aggregation CEOs said, so abounding years did not appoint in account administration , and still accomplish money , those who appoint in account administration , there are abounding companies abutting down accident . There are some alleged advisers away to acquaint the latest administration approach accepted account administration is not alone anachronous , but is useless.

( 1 ) Banking Account Administration enables cadre accomplish their duties and advance efficiency.

（1）财务预算管理能够使相关人员各司其职，提高效率。

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