首先，本文对财务预算管理的研究背景与研究意义进行了概述，从不同的学者
研究角度阐述了财务预算管理的国内外研究现状，介绍了本文的研究的理论依据和
研究内容。
其次，对财务预算管理的概念及产生发展进行介绍，论述财务预算管理的内容
和程序，全面、系统介绍财务预算的编制、实施控制、分析考核三个阶段的中运用
的理论、方法，并对不同预算管理模式进行比较，为下一步集团采取的具体构建财
务预算管理体系的模式作铺垫。
再次，利用财务预算管理模式体系，对抚顺鑫达集团财务预算管理进行构建实
施，运用综合的预算编制方法，对该公司的预算做系统的设计，结合集团的实际情
况，拟定财务预算管理各环节的方法和程序，形成完整的财务预算管理体系。
最后，利用构建的财务预算管理体系所要达到的预期目标的要求，发现抚顺鑫
达矿业集团在预算财务管理等方面存在的问题，对集团财务预算管理方面存在的问
题提出针对性的改进措施。
关键词：抚顺鑫达集团；财务预算；预算编制；预算控制；预算考核
Abstract
The financial budget of enterprise is on the basis of forecast and decision. Around
the strategic goal of the enterprise, the specific arrangement of funds movement within a
certain period which investing and income, expenditure and operating, results of
management and allocation. Financial budget is one of the most important work plan, is
the best tool to achieve for planning and coordination of all activities of a field or entire
firm. Depend on the construction of financial budget management system as the
foundation, establish group of eclectic budget management mode, and based on the
Fushun Xinda group and render advice how to effectively carry out the financial budget
management。
First of all, this article summarizes the background and significance of the financial
budget management , the research status of the financial budget management of domestic
and foreign scholars from different research angles, introduces the theoretical basis and
content。
Secondly, in article the concept of financial budget management and development is
introduced, the thesis discusses the content and procedure of financial budget
management, comprehensively and system introduced the theory, method preparation,
implementation, evaluation of control analysis of three stages of financial budget, and the
different budget management mode are compared, for the concrete construction next
group adopt financial budget management system model to pave the way.
Once again, depend on the financial budget management system, use of budgeting
method, the design of the company's budget system, combined with the actual situation
of group, develop method and process in all aspects of financial budget management,
financial budget management in formation system complete, Fushun Xinda group builds
financial budget management of construction and implementation.
Finally, by using system of financial budget management construction to achieve the
requirements of expected target, found problems of Fushun Xinda Mining Group in the
financial budget management and other issues, on the existence of financial budget- III -
management problems and gives some suggestions of improvement.
Keywords : fushun xinda group; financial budget; budget preparation; budget control;
budget evaluation
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