Study on the Application and Analysis of Budget Management Pattern of Middle and Small-sized Enterprises in China

摘要

Budget management system has been implemented in our country for many years. It is a necessary means of daily production and development of enterprises. But compared with some large-scale enterprises, quite a few middle and small-sized enterprises in China still have the problems of prejudice and insufficient recognition towards budget management system, which lead to the fact that the financial management of some small enterprises is out of control because of lacking effective budget management mechanism and then the problem of business failures happens occasionally. For this problem, this article analyzes the factors that affect the budget management implementation of middle and small-sized enterprises in China at present and carries out some practical application experiences accumulated by enterprises of budget management and draws a conclusion that introducing budget management mechanism is an important means to improve the management level of enterprises and enhance the competitive ability.