中小企业财务预算管理中存在的问题及解决对策摘要随着我国市场经济的迅速发展，中小企业要想在激烈的市场竞争中明确发展方向，并占有一席之地，就必须为企业财务管理营造一个稳定安全的发展环境，明确财务管理对于企业发展的重要作用，对财务管理实施过程中存在的问题及时进行妥善处理。财务会计人员应为中小企业发展提供有效的数据支持，同时能够有效规避财务风险，促进中小企业快速发展。量实施财务预算管理成功案例的出现，使得财务预算管理在我国企业中的运用得到了前所未有的推广和发展，广大中小企业也加入到了财务预算管理实践的队伍之中。但是，财务预算管理在我国中小企业中的运用却出现了对预算管理认识不到位、预算目标不清晰、预算评价考核体系不完善等问题。中小企业是一个国家经济稳步发展的重要支柱力量之一，在稳定经济、吸纳就业、出口创汇和提供社会服务等方面发挥着重要作用。因此，加强对我国中小企业财务预算管理研究，不断提高财务预算管理在中小企业内部发挥效用成为我们一项非常重要的工作。关键词：中小企业，财务预算，预算管理Inthesmallandmedium-sizedenterprisefinancialbudgetmanagementproblemsandcountermeasuresABSTRACTWiththerapiddevelopmentofChina'smarketeconomy,smallandmedium-sizedenterpriseswanttoclearthedirectionofdevelopmentinthefiercecompetitioninthemarket,andoccupyaspaceforoneperson,itmustbeforthefinancialmanagementofenterprisestocreateasafeandstableenvironmentfordevelopment,clearthefinancialmanagementforthedevelopmentoftheimportantproblemsintheimplementationprocessoffinancialmanagementtimelyandproperlyhandle.Financialaccountingpersonnelshouldprovideeffectivedatasupportforthedevelopmentofsmallandmedium-sizedenterprises,atthesametimecaneffectivelyavoidfinancialrisksandpromotetherapiddevelopmentofsmallandmedium-sizedenterprises.Thereiscaseofimplementationoffinancialbudgetmanagementsuccessfully,makeuseoffinancialbudgetmanagementintheenterpriseofourcountryhasbeenpromotedandhithertounknowndevelopment,smallandmedium-sizedenterpriseshavealsojoinedtheranksofthefinancialbudgetmanagementpractice.However,theuseoffinancialbudgetmanagementinChina'ssmallandmediumenterpriseshaveemergedinthebudgetmanagementisnotinplace,thebudgettargetisnotclear,thebudgetevaluationsystemisnotperfectandotherissues.Smallandmediumsizedenterprises(SMEs)isoneoftheimportantpillarsofthesteadydevelopmentofthenationaleconomy,whichplaysanimportantroleinstabilizingtheeconomy,absorbingemployment,exportingforeignexchangeandprovidingsocialservices.Therefore,itisaveryimportantworktostrengthentheresearchonthefinancialbudgetmanagementofsmallandmedium-sizedenterprisesinourcountry.KEYWORDS：smallandmedium-sizedenterprises,financialbudget,budgetmanagement目录前言................................................................11中小企业财务预算管理的概述........................................21.1财务预算管理的概念..........................................21.2中小企业财务预算管理的特点..................................21.2.1中小企业财务预算管理目标特点...........................21.2.2中小企业财务预算组织结构特点...........................31.2.3中小企业财务预算管理执行特点...........................31.3加强中小企业财务预算管理的意义..............................42中小企业财务预算管理中存在的问题..................................52.1财务预算管理目标不清晰......................................52.2财务预算管理的组织体系不科学................................52.3财务预算管理的执行力不强....................................62.3.1执行过程中部门间缺乏协调性........................
