Financial budget is a series of budgets that specifically reflect the expected financial situation and operating results of enterprises in a certain period in the future, as well as value indicators such as cash receipts and payments. Through the financial budget, we can establish a standard to evaluate the financial situation of enterprises, compare the actual number with the budget number, find problems, adjust deviations in time, and make the economic activities of enterprises carry out according to the predetermined goals, thus realizing the financial goals of enterprises. Therefore, the financial budget is an indispensable item in the operation of the whole catering enterprise, which not only directly reflects the current financial situation of the enterprise, but also directly affects the later operation of the restaurant. Financial budget mainly expresses the relationship between capital, income, cost, expenses and profits. Combining these five points, we can provide timely and effective financial analysis reports for enterprise decision makers in a forward-looking way, so that enterprises can adjust their competitive strategies and marketing strategies in time and protect the healthy development of enterprises. This information includes the following contents: 1. Structure of financial budget report. Requirements for writing financial budget report. Budget preparation management. Basic methods of budgeting. Budget preparation procedure. Budget control. Budget adjustment.