Empirical Study On Budget Management Of Small And Medium-Sized Enterprise In Our Country

The budget management has developed unprecedentedly in recent years in our country, but in the implementation process, there are still many problems, solving these problems becomes the key to implemente budget management effectively for the enterprise. However, in view of the present existence's question, the empirical study is not many, most of those literature use the theoretical method, this article will use the empirical method to analyze the question and the reason.Overall budget management has developed better and better for several dozens years. It is not a long time that the overall budget management enters our country , so during the process of applying overall budget management ,a great deal of questions exist. And to the questions that these exist, carrying on rational settlement becomes the key that enterprises apply overall budget management effectively.Based on this, This article uses two research techniques unifies : literature reading and the questionnaire. The article place importance on the question that appears during the process of budget management of Small and medium-sized enterprise in china to find out the reason and the strategy.This article mainly divides into five parts: The first part is the background and the correlation concept; The second part is the literature review, detailed analyze the basic reason and theory basis, summarize and budget for management it in an all- round way in studying the current situation of overall budget management both at home and abroad on the basis of browsing a large number of documents; The third part proposes the supposition, the supposition mainly aims at the question of budget management exist in Chinese Enterprises; The fourth part draws the conclusion through the questionnaire survey analysis; The fifth part the question discuss the question and puts forward the proposal.This article through the analysis questionnaire, draws the following conclusion: The budget goal is separated from the company strategic target, the budget management is regarded as the pure financial behavior, the budget establishment content is imperfect, stress profit and loss finance budget. The most domestic small and medium-sized enterprises have established the budget surveillance method, but the surveillance method validity is somewhat low. The budget adjustment is not prompt.In the entire budget management process, the staff lacks takes, the staff participation is not high.Hoped this article can to budget the management theory to be supposed to serve as the further consummation in China, budgets the management practice for Chinese Enterprise to provide the reference.