设计有效的培训预算是实现成功培训的前提和保证,面对新的竞争挑战,培训开发已经成为推动企业成长的重要战略,也是企业建立学习型组织、知识型企业的必然要求,因此有效设计企业的培训预算,必然成为不少企业关心的问题。本文以一些中小企业为例,系统分析如何有效设计培训预算,以 Designing an effective training budget is the prerequisite and guarantee for successful training. In the face of new competitive challenges, training and development have become an important strategy to promote the growth of enterprises. They are also the inevitable requirements for enterprises to establish learning-based organizations and knowledge-based enterprises. Therefore, effective design of enterprises The training budget, will inevitably become a lot of business concerns. In this paper, some SMEs, for example, systematic analysis of how to effectively design training budget