I中小企业预算管理存在的问题及对策研究—以福建海源复合材料科技股份有限公司为例摘 要随着我国市场经济的发展，越来越多的中小企业依靠全面预算管理实现其战略目标，全面预算管理的重要性在企业发展过程中日益凸显。企业预算管理是一个持续渐进的过程，从编制、执行到控制、考核，都需考虑外部环境变化、结合企业实际不断改进。但企业预算管理尚存在一些认识和实务盲区，其科学性和有效性有待改善。本文首先从理论层面解析全面预算管理的含义，紧接着在实践上，通过分析全面预算管理对中小企业发展的影响，对调查公司进行了实地调查和分析。通过理论与实践相结合，分析了国内中小企业在预算管理工作中的不足以及需要改进的环节。综合预算管理的基本理论和现实意义，以福建海源复合技术有限公司为例，通过分析公司当下预算管理的实现情况和存在的问题，进一步阐述说明了预算管理在中小企业发展过程中的重要性。通过案例分析，得出了预算管理在中小企业中应用的一般性结论。关键词：中小企业；预算管理；存在问题；对策IIResearch on the Problems and Countermeasures of Small and Medium-sized Enterprises' Budget Management——Taking Fujian Haiyuan Composite Material Technology Co., Ltd. as an ExampleAbstractWith the development of China's market economy, more and more small and medium enterprises (SMEs) rely on comprehensive budget management to achieve their strategic goals. The importance of overall budget management has become increasingly prominent in the development of the enterprise. Enterprise budget management is a continuous and gradual process. From preparation, execution to control and evaluation, it is necessary to consider changes in the external environment and continuously improve in accordance with the actual situation of the enterprise. However, there are still some blind area in corporate budget management, and its scientificity and effectiveness need to be improved.This article first analyzes the meaning of general budget control from a theoretical level, and then in practice, by analyz...
