中小企业全面预算管理困境及对策研究.docxVIP

- 目 录 TOC \o 1-3 \h \u 摘要 1 关键词 1 引言 3 1 中小企业全面预算管理的相关概述 3 1.1 全面预算管理的概念 3 1.2 中小企业的界定及特点 3 2 中小企业实施全面预算管理的现状分析 4 3 中小企业运用全面预算管理存在的困境分析 5 3.1 未建立完善的预算管理组织机构 5 3.2 预算编制程序的合理性差 5 3.3 没有充分利用信息时代的发展 6 3.4 员工素质不高，缺乏对全面预算的清晰认识 6 3.5 缺乏有效的考核与奖惩制度 7 4 中小企业全面预算管理的防范对策 7 4.1 建立完善的预算管理组织机构 7 4.2 构建适当的预算编制程序 8 4.3 充分利用信息化系统实现对预算数据的实时监控 9 4.4 提高员工素养，加强培训 9 4.5 建立有效的考核与奖惩制度 10 5 结语 11 参考文献 12 PAGE PAGE 5 中小企业全面预算管理困境及对策研究 摘 要：随着市场经济的发展，我国中小企业如雨后春笋般发展起来，中小企业的数量越来越多。然而，受到多种因素的影响，我国中小企业全面预算管理存在一些困境。本文主要针对中小企业全面预算管理存在的困境进行研究，认为我国中小企业未建立完善的预算管理组织机构、预算编制程序的合理性差、没有充分利用信息时代的发展等问题，并分别从建立完善的预算管理组织机构、构建适当的编制预算程序、充分利用信息时代的进步等方面提出了解决中小企业全面预算管理困境的建议和措施。 本文首先介绍中小企业全面预算管理的相关概述，其次结合实际情况总结了目前中小企业实施全面预算管理的现状以及在管理过程中存在的困境，最后提出一系列改进措施和完善建议，从而加强企业资金的周转和在市场中的竞争能力。 关键词：中小企业；全面预算管理；预算编制 Research on the predicament and countermeasures of overall budget management in small and medium-sized enterprises Abstract: With the development of market economy, small and medium-sized enterprises have mushroomed in our country. The number of small and medium-sized enterprises is increasing. However, influenced by many factors, there are some difficulties in the overall budget management of small and medium-sized enterprises in China. This article mainly aims at the small and medium-sized enterprise overall budget management existence difficult position to carry on the research, considering that Chinas small and medium-sized enterprises have not established a sound budget management organizational mechanism, the budget preparation process is not reasonable, and have not made full use of the development of the information age, etc. , this paper also puts forward some suggestions and measures to solve the difficulties of overall budget management in small and medium-sized enterprises from the aspects of establishing perfect budget management organization, constructing proper budget procedure and making full use of the progress of the information ag