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在现行管理体制中,财务预算管理是企业管理的重要手段。财务预算管理是在预测和决策的基础上,围绕企业战略目标,对一定时期内资金的取得和投放、各项收入和支出、经营成果及其分配等资金运作所作的具体措施。本文从中小企业管理的角度出发,阐述了财务预算管理在中小企业管理中的作用,总结了财务预算管理中存在的问题和改进的措施。
In the current management system, financial budget management is an important means of business management. Financial budget management is based on the prediction and decision-making, based on the strategic objectives of the enterprise, to a certain period of funding acquisition and delivery, the various income and expenditure, operating results and distribution of funds and other specific measures. This article from the perspective of SME management, expounds the role of financial budget management in the management of SMEs, summarizes the existing problems in financial budget management and measures for improvement.