With the increasingly fierce competition in the energy industry and the rapid changes in the market environment,traditional financial budget models are no longer able to meet the increasingly complex operational needs of energy enterprises.In this context,the paper examines the budget work of energy enterprises from a new perspective,ultimately promoting comprehensive innovation in financial work,and gradually becoming a practical choice to solve the development difficulties of energy enterprises.Specifically,the perspective of refined management emphasizes segmented markets,products,and customers,emphasizes data-driven decision-making and resource optimization,and pursues comprehensive optimization of cost reduction,efficiency improvement,and risk management.This can change the traditional"careless"financial budget management concept of energy enterprises.The paper deeply explores the objective impact of refined management perspective on the financial budget of energy enterprises,including how to ensure optimal resource allocation under large-scale investment and capital demand,how to flexibly respond to fluctuations in commodity prices,and how to maintain stable operation under the pressure of energy supply security and environmental protection.The paper further provides practical improvement strategies for existing problems,which can help energy enterprises achieve stable transformation and contribute to social and economic development and national energy security.