【正文】
1 中小企業(yè)財(cái)務(wù)預(yù)算中存在的問題及對(duì)策 以 XX 公司為例 2 目 錄 內(nèi)容摘要 ............................................................... . I Abstract................................................................. II 1 導(dǎo)言 ................................................ ................. 1 ................................................ ........ 1 ................................................. ............. 1 2 中小企業(yè)預(yù)算管理概論 ................................................. 2 ................ ................................. ....... 2 ................................................. ....... 2 3 XX 公司預(yù)算管理中的問題分析 ............. ............................ 3 XX 公司的介紹 ................................................. ...... 3 XX 公司預(yù) 算管理中的問題 ........................ ..................... 4 4 完善中小企業(yè)預(yù)算管理的對(duì)策建議 .......... ............................. 6 ..... ........................... ............ 6 ................................................. ......... 7 立科學(xué)的預(yù)算管理決策體系 ........... ...... ........................... 7 ............ .............................. 8 ...... .............................. 8 5 結(jié)論 .................................................................. 8 參考文獻(xiàn) ............................................................... . 10 致謝 ................................................................... . 11 I 內(nèi)容摘要 隨著改革開放和市場(chǎng)體系的完善 , 中小企業(yè)面臨的生存環(huán)境發(fā)生了巨大變化 , 許多中小企業(yè)已經(jīng)認(rèn)識(shí)到全面預(yù)算管理的重要性 ,對(duì) 企業(yè)管理 的 預(yù)算管理模式積極探索 , 適合我國國情并取得了巨大的成就。但目前 , 我國中小企 業(yè)預(yù)算偏差不僅存在于概念 , 而且在預(yù)算依據(jù)、方法、決策機(jī)制等有明顯的缺陷 , 因此 ,更新觀念正確選擇預(yù)算目標(biāo)、建立科學(xué)的決策體系、建立和適應(yīng)特點(diǎn)的財(cái)務(wù)預(yù)算控制系統(tǒng) , 更加 重視計(jì)算機(jī)對(duì)財(cái)務(wù)預(yù)算 的影響 ,財(cái)務(wù)預(yù)算 是加強(qiáng)我國中小企業(yè) ,關(guān)鍵促進(jìn)中小企業(yè)管理水平 的一個(gè)重點(diǎn)所在。 關(guān)鍵詞 : 中小企業(yè);預(yù)算目標(biāo);預(yù)算管理 II Abstract With the reform and opening and the perfection of market system, great changes have taken place in small and mediumsized enterprise facing the survival environment, many small and mediumsized enterprises have already realized the importance of prehensive budget management, budget management of enterprise management mode actively explore, suitable for China39。s national conditions and made great achievements. But at present, our country small and mediumsized enterprise budget deviation exists not only in concept, but also in the budget basis, methods, decisionmaking mechanism, etc have obvious flaws, therefore, update the concept of correct selection of bud