摘 要随着社会主义市场经济的不断发展，中小企业在国民经济中所占的比重越发重要，特别是在保障和改善民生、缓解就业压力和优化经济结构等方面，发挥着越来越重要的作用。但是，中小企业大多规模较小，在现实经营活动中企业经常面对着许多不稳定的因素，面对这些不稳定的因素，中小企业需要针对其生产经营过程中可能遇到的各种问题和困难定制一些严谨的计划，预先对其做出防范，才能在国民经济中立于不败之地并得到足够的生存和发展。而全面预算管理既可以能增强中小企业抵御风险的能力，也是中小企业战略实施的可靠保障，还能够规划中小企业的管理活动。因此，加强中小企业全面预算管理也成了重中之重，而关于中小企业全面预算管理的问题与对策研究也尤为重要。本文通过解决中小企业进行全面预算管理时可能出现的问题，来完善我国中小企业全面预算管理体系，从而增强中小企业竞争力这一方面进行研究。本文提出了提高中小企业的全面预算管理程度；规范全面预算管理的流程；完善中小企业全面预算管理的信息化系统；调整企业战略规划这四个方面的内容，希望这些方面的内容能有利于我国中小企业全面预算管理建设的发展与进步。关键词：中小企业；全面预算；经营管理AbstractWith the continuous development of the socialist market economy, the proportion of small and medium-sized enterprises (smes) in the national economy has become more and more important, especially in ensuring and improving people's livelihood, alleviating employment pressure and optimizing the economic structure. Mostly small in size, but small and medium enterprises in the real business activities enterprises often face many unstable factors, in the face of these unstable factors, small and medium-sized enterprises need for the production and business operation may encounter all sorts of problems and difficulties in the process of custom some rigorous plan, prior to its prevention, can be in an impregnable position in the national economy and getting enough of the survival and development. Comprehensive budget management can not only enhance the ability of smal...
