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随着国内市场乃至国际市场体制的不断完善,中小企业面临的生存环境也在不断变化,进而促使中小企业已经意识到预算的重要性,并积极进行预算管理。但是科学有效的预算管理的推进仍然面临着很多困难,预算执行力已经成为预算管理效率提高的关键。而目前我国的中小企业,因为多方面的因素,预算执行力度较低。本文综述了中小企业预算执行力,指出了其中存在的问题,并给出相应的合理化解决措施。
With the constant improvement of the domestic market and even the international market system, the living environment for SMEs is also constantly changing, which in turn has prompted SMEs to realize the importance of the budget and actively carry out budget management. However, the promotion of scientifically effective budget management still faces many difficulties. Budget execution has become the key to improving the efficiency of budget management. At present, China’s SMEs, due to many factors, the implementation of the budget is lower. This article summarizes the budget execution ability of SMEs, points out the existing problems, and gives corresponding measures to rationalize the solution.