社会的快速发展,国家政策对自主创业的大力扶持,导致中小型企业如雨后春笋般越来越多,中小型企业面对的市场竞争压力也同社会的发展速度成正比增长。预算管理是影响企业经济效益的核心,为了在强大的竞争力中保存实力并崭露头角,完善的预算管理制度不可或缺。然而,现在大多数中小企业的预算管理不仅不够完善,还存在许多的问题,严重影响了中小企业的发展。 The rapid social development and the vigorous support given by national policies to independent entrepreneurship have led to the growing number of small and medium-sized enterprises mushroomed. The pressure of market competition faced by small and medium-sized enterprises also increases in direct proportion to the pace of social development. Budget management is the core of affecting the economic efficiency of enterprises. In order to preserve its strength and emerge in a strong competitive power, a sound budget management system is indispensable. However, most small and medium-sized enterprises nowadays budget management is not only imperfect, but also has many problems that seriously affect the development of SMEs.