Research On Carrying Out Overall Budget Management In Small And Medium Private Enterprises

Private enterprises as an important part of our national economy, is an important foundation for sustainable development of China’s economy, in terms of promoting economic growth, address urban and rural employment, increase tax revenue and played a decisive role. Since the reform and development, especially after the implementation of market economy, China’s private enterprises have developed rapidly and achieved stunning results, development of private enterprises from the number on the scale to have attracted the attention of the world, which enhance China’s economic strength, speed technological innovation, advancing local economic development has played an important role in promoting. 2015, the new government has proposed a "public entrepreneurship, the highly innovative" major initiatives for the development of small and medium private enterprises to provide more policy support. But in the good momentum of development we are soberly aware that, at present China’s private enterprises into a development process also encountered many problems, including management issues become a bottleneck restricting the development of private enterprises.Comprehensive budget management, is an integrated management system, with the ability to fully control. Overall budget management is a modern enterprise focus on the development strategy, the use of modern technology, set operating budget, capital budget, financial budget in the integrated management system integration, enterprises optimize resources, improve the quality, improve operational efficiency, strengthen risk management and control of effective management tools and management mechanisms. Implementation of a comprehensive budget management, enables companies to discover and solve production and management problems exist in the process, improve internal control and internal management level, and enhance the competitiveness of enterprises, the smooth realization of corporate strategy and business objectives.In this paper, a comprehensive budget management theory, combined with YNA company to implement a comprehensive budget management case studies, analysis of small and medium private enterprises to implement a comprehensive budget management experience and lessons, discuss the overall budget management of small and medium private enterprises to implement the methods and effects. We hope that through their own research and analysis, to find out the small private Enterprises in the overall budget management problems trying to put forward some feasible suggestions for improvement, so that enterprises can maximize the benefit from the comprehensive budget management to achieve its strategic goals and business objectives.