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经济社会的不断发展对中小企业的经营带来了巨大的影响,企业之间的竞争变得异常激烈,预算作为企业制定的计划,对企业资金的投入和利用都有非常重要的作用,也是企业减少资金浪费,提高使用效率的关键。从某种意义上而言,全面预算涉及到的内容非常多,与编制、执行、控制都有十分紧密的关系。现如今,中小企业已经意识到了完善全面预算与管理的重要性,并逐步推广预算体系。然而由于中小企业发展历程、组织框架以及人员结构等的制约,使得预算管理工作还不够科学,系统性较差。基于这样的情况,本文就从中小企业全面预算管理的现状出发,对其中存在的问题进行分析,并提出有效的解决对策,做好全方位管控,促进中小企业更好的发展。
The continuous development of economy and society has had a huge impact on the operation of SMEs. The competition among enterprises has become extremely fierce. The budget, as a plan formulated by the enterprises, plays a very important role in the input and utilization of the funds of enterprises. It is also an enterprise Reduce the waste of funds, improve the efficiency of the key. In a sense, the comprehensive budget involves a very large amount of content and is closely related to compilation, implementation and control. Nowadays, SMEs have realized the importance of improving overall budget and management and gradually rolled out the budget system. However, due to the development of small and medium-sized enterprises, organizational framework and personnel structure constraints, making the budget management is not enough scientific, systematic poor. Based on this situation, this article starts from the status quo of SME comprehensive budget management, analyzes the existing problems and puts forward effective solutions to all aspects of management and control to promote the better development of SMEs.