作为市场经济最为广泛也是最为弱小的经营主体,中小型企业在实际管理上一直面临着各种问题,对其转型与长期发展具有深远的影响。因此,本文主要基于笔者所从业的工程施工类中小型企业出发,对其全面预算管理的三个主要环节的现状进行简要探究,并对其未来发展完善方向进行浅谈,希望能够形成一份浅陋的参考资料。 As the most extensive and weakest operating entity in the market economy, SMEs have been facing various problems in their practical management and have far-reaching implications for their transformation and long-term development. Therefore, based on the small and medium-sized enterprises engaged in engineering construction, this paper mainly explores the status quo of the three main aspects of its overall budget management and makes a brief discussion on its future development and improvement direction, hoping to form a shallow Reference.