With the development of market economy,small and medium-sized enterprises are growing rapidly and their scale is constantly expanding.However,due to various reasons,there are still many difficulties in the implementation process.The paper focuses on analyzing the difficulties encountered by small and medium-sized enterprises in implementing financial budget management,including inadequate budget management organizational structure,unreasonable budget preparation procedures,and insufficient utilization of information technology development.The paper also provides some countermeasures on how to solve the budget management difficulties of small and medium-sized enterprises from several perspectives,such as building a sound budget management organizational structure,formulating reasonable budget preparation procedures,and fully utilizing the development of information technology.
small and medium-sized enterprisescomprehensive budget managementbudgeting