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随着经济社会的发展,预算管理作为企业管理的重要工具,在科学规划工作、统筹和配置资源、有效控制成本、合理进行绩效考核等方面有着不可替代的作用。当前我国中小企业预算管理意识薄弱,重视不够,偏财务核算、轻预算管理现象比较普遍。近年我对部分中小企业提供咨询服务,总结研究当前中小企业预算管理的现状,分析其影响因素,并就预算的编制、执行与监督、考核与激励机制提出改进措施,促进中小企业预算管理。
With the development of economy and society, budget management, as an important tool of enterprise management, plays an irreplaceable role in scientific planning, coordinating and allocating resources, controlling costs effectively and performing performance appraisal rationally. At present, the awareness of budget management of SMEs in China is weak, not enough attention, partial financial accounting, light budget management is more common. In recent years, I provided consulting service to some SMEs, summarized the current situation of budget management of SMEs, analyzed the influencing factors, and proposed measures for improvement of budgeting, execution and supervision, evaluation and incentive mechanisms to promote the budget management of SMEs.