一、引言现如今,竞争环境日益激烈,全面预算管理在公司管理中的地位不断提高,根据公司过去的经营成果,以及各个部门之间互相配合,通过完成自身部门的小预算,从而共同预算未来期间的经营情况。根据预算,企业的高管人员能够识别潜在风险,并及时采取适当的措施进行预防,做到规避风险,解除风险。本文通过对我国中小企业全面预算管理过程存在的问题的研究,寻找一个既符合企业实际又有切实效用的全面 I. INTRODUCTION Nowadays, the competitive environment is getting fiercer and fiercer. The status of the overall budget management in the management of the company is constantly improving. According to the past operating results of the company and the cooperation among various departments, the budget of the future is jointly budgeted by completing the small budget of its own department During the operation. According to the budget, senior executives of enterprises can identify potential risks and timely take appropriate measures to prevent them from risks and risks. Through the study of the existing problems in the overall budget management of SMEs in our country, this paper tries to find a comprehensive and comprehensive