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随着我国市场经济的日趋完善和全球化的深入发展,企业势必将面临更加激烈的竞争和挑战。中小企业具有灵活的反应能力、敏锐的市场触角,在激烈的市场竞争中有着船小好调头的优势,但是中小企业生命周期却很低,由于管理理念落后、基础管理薄弱等等而使得中小企业的发展存在着很多问题。由于没有制定良好的预算管理机制,导致企业财务管理失控,进而引发企业财务危机的现象很普遍,因此建立科学灵活的预算编制体系是增强中小企业竞争力的重要手段之一。
With the improvement of China’s market economy and the deepening of globalization, enterprises are bound to face even more intense competition and challenges. SMEs have the flexibility of response, keen market tentacles, in the fierce market competition has a small boat U-turn advantage, but the life cycle of small and medium enterprises is very low, due to the management concept is lagging behind, so that the basic management is weak and so small and medium enterprises There are many problems with the development. Because there is no well-established budget management mechanism, which leads to the uncontrolled financial management of the enterprise, which leads to the financial crisis of the enterprise. Therefore, establishing a scientific and flexible budgeting system is one of the important means to enhance the competitiveness of SMEs.