Small And Medium-sized Enterprise Budget Management Strategy Research

With the diversified development of China's economy,SMEs have gradually grown into groups that are of great significance to China's economic development.China has a large number of SMEs and a wide distribution,and has made outstanding contributions in providing jobs,stimulating China's GDP,and increasing China's tax revenue.However,most SMEs in China face many difficulties in their actual operations.One of them is the lack of management,which limits their survival and development.As an effective and comprehensive management method,budget management can help small and medium-sized enterprises to reduce business risks,control production costs,predict business results,and help enterprises to develop in the long run.However,the implementation status of China's SME budget management is not satisfactory,and there are still many problems.Therefore,it is of great practical significance to study the budget management of SMEs in China.This paper focuses on the research of SME budget management and is divided into six parts.The first part mainly introduces the background and significance of the topic,and defines the related concepts.At the same time,it expounds the research content,research methods,research ideas and content arrangement.The second part mainly introduces the development history and research dynamics of budget management at home and abroad.Mainly introduces the theoretical basis of this paper,including principal-agent theory,budget management theory,internal control theory and other theories,which will lay a solid theoretical foundation for the research of this paper.The third part is based on literature review and field research.It systematically summarizes the development characteristics of SMEs in China,the development status of SME budget management,the difficulties faced and the existing problems.The fourth part is based on literature review,field research and case analysis.It proposes a set of solutions for the problems existing in the budget management of SMEs in China.It puts forward the idea of strengthening the budget thinking and establishing the budget management concept;tailor-made budget process according to the characteristics of the company;strengthen budget execution effectiveness,strengthen budget process control;focus on daily budget analysis,timely discovery of budget issues;popularize budget performance management,establish budget incentive mechanism;promote budget software system,and promote enterprise information construction.The fifth part summarizes the practice of G company budget management and summarizes its advanced practices and applicability experience,including:enterprises should actively explore the budget model in line with their own business profit model,give play to the leading role of company executives,and pay attention to Budget execution and assessment.The sixth part re-emphasizes the importance of SMEs' implementation of budget management and the improvement of budget management level,and summarizes the research of the full text.This paper hopes that more and more SME operators can learn about the budget management system,master the methods of budget management,and use this tool to solve the problems of the company's own operations in practice,so as to help Chinese SMEs compete in the fierce market.Improve management level,enhance enterprise competitiveness,and achieve its long-term development.