中小企业全面预算管理存在的问题与对策

在经济全球化的背景下,大部分企业都面临着巨大的竞争压力,尤其对于中小企业来说,在复杂环境下保持稳定发展更是一种挑战。构建全面预算管理体系是企业提升市场竞争力的重要手段,虽然预算管理流程通常只分为预算编制、预算执行控制、预算考核三大环节,但我国中小企业的全面预算管理还存在诸多问题。论文据此进行分析并提出解决对策。

The Existing Problems and Countermeasures of Comprehensive Budget Management in Small and Medium-Sized Enterprises

Under the background of economic globalization,most enterprises are facing huge competitive pressure,especially for small and medium-sized enterprises,it is even more a challenge for them to maintain stable development in a complex environment.Building a comprehensive budget management system is an important method to enhance the market competitiveness of enterprises.Although the budget management process is usually divided into three parts,namely,budget preparation,budget implementation control and budget evaluation,there are still many problems existing in the comprehensive budget management of small and medium-sized enterprises in China.The paper analyzes them and puts forward the solving countermeasures.