Financial budget management is a branch of enterprise budget management and the core part of budget management. The budget of an enterprise is a comprehensive financial plan, including operating budget, capital budget and financial budget. Operating budget is the forecast of enterprise income, expenses and profits; Capital budget is the planning and evaluation of enterprise capital investment scheme; Financial budget is the arrangement of cash flow on the basis of operating budget and capital budget, and it is the forecast of income statement and balance sheet at the end of a certain period.