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我们知道企业预算管理是其经营运行的重要组成部分,它是实现企业的经营目标、提高企业的经济效益、占领市场的有效管理手段。其业务流程主要包括预算的编制、执行、控制、评价等环节。由于中小企业缺乏先进的管理意识,在预算管理过程中存在的不足较多,这势必影响中小企业的发展进程与速度,因此分析问题存在的原因并加以改进是中小企业立足于市场及良性循环的前提与手段。
We know that the enterprise budget management is an important part of its operation. It is an effective management measure to realize the business objectives of the enterprise, enhance the economic benefits of the enterprise and occupy the market. Its business processes include budget preparation, implementation, control, evaluation and other sectors. Due to the lack of advanced management awareness of SMEs, there are more deficiencies in the budget management process, which will inevitably affect the development process and speed of SMEs. Therefore, it is necessary to analyze the reasons for the problems and to improve SMEs based on the market and the virtuous circle Premise and means.