Analysis Of The Present Situation And Causes Of Financial Budget Management In Small And Medium Sized Enterprises

< p > < strong > (1) the blind area and erroneous zone of the financial budget management: the concept is backward, and the knowledge is not in place. < a href= "http:// www.sjfzxm.com/news/index_c.asp" > location /a > unreasonable < /strong > /p >

< p > based on the traditional concept, the financial budget is regarded as a copy of the financial revenue and expenditure plan and a means to regulate managers' intentions.

And the guarantee system that does not take financial budget management as the realization of enterprise strategy is the blind area of many small and medium enterprises, because correct enterprise strategy is the premise of effective implementation of financial budget management.

Because some enterprises think that the financial budget is a matter of a financial department, budgeting is only to meet the requirements of the higher authorities or get the approval of the relevant units to the management level of the enterprise, so that SMEs can not form a sound financial budget system, the result can only be budgeted for the budget.

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< p > < strong > (two) < a href= "http:// www.sjfzxm.com/news/index_c.asp" > financial budget < /a > compilation -- top-down, incomplete content, unclear target < /strong > /p >

< p > because the budget is extended and developed on the budgetary basis of < a href= "http:// www.sjfzxm.com/news/index_c.asp" > financial budget < /a > budget. In addition, the understanding of financial budget management is not in place and the location is unreasonable. The annual financial budgeting of enterprises is only carried out among senior managers and is regarded as a pure financial behavior, and the budget is closed by the finance department.

The lack of close coordination between departments is not related to the majority of workers.

Budgeting is very subjective and blind. It can not start from the actual situation and characteristics of the enterprise, and can not formulate a budget plan to achieve optimal allocation of enterprise resources.

Because this top-down budget is directly focused on the various departments, it only focuses on the formulation of the overall objectives, and lacks the detailed decomposition of the target content and time and the clear definition of financial indicators, so that the grass-roots units do not have specific standards to follow, making the financial budgets flow in form.

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< p > < strong > (three) the implementation of the financial budget is the core content, the executive ability is not enough, and the control effect is not good. < /strong > < /p >

< p > the key to financial budget management is execution and control.

Because some small and medium-sized enterprises fail to divide and define the budgetary indicators clearly, the lack of pertinence and effectiveness of the budget targets makes the determination of the responsibility units of the financial budget management unreasonable. Departments often cause wrangling phenomena due to the unclear responsibilities and unclear administrative powers, which makes the hierarchical budgeting failed to be effectively implemented in the enterprises.

The essence of financial budgeting is a financial plan. There is always a certain gap between the financial plan and the actual work. Only in time of feedback in the process of budget execution can we guide the production and operation of enterprises in time, find problems in time, and plug loopholes to ensure the realization of budgetary goals. However, small and medium-sized enterprises do not establish strict budgetary management organizations, strengthen the tracking management and effective supervision of budget execution, pay no attention to the division and checks and balances of powers, and override the functions of budget control, resulting in the lack of effective control over the daily implementation of budgetary indicators.

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< p > < strong > (four) the evaluation of financial budgets - information feedback and unreasonable examination.

The evaluation is not accurate < /strong > < /p >.

< p > strict implementation and effective control of financial budgets largely depend on whether there is a practicable evaluation system.

The rationality of assessment is based on the pertinence and effectiveness of various financial budgetary indicators.

The pertinence and effectiveness are not strong enough to be the crux of the reasonable financial budget management for small and medium-sized enterprises.

Because the financial budget index can not be divided into details, the result of the budget execution is often difficult to define the controllable factors and uncontrollable factors of the responsible units and divide them according to their responsibilities, rights and profits, resulting in the mutual shirking of responsibilities between some responsible departments, and the lack of rewards and punishments.

Because the financial budget indicators can not be clearly defined and the non-financial indicators are not sufficiently valued, the financial budgets are mostly calculated on the basis of the accounting gains that have been achieved during a certain period. The results of the implementation of the financial budget often obliterate the subjective effort of the responsible person, which can easily lead to the short term actions of the decision makers.

Because of the irrationality of the assessment, the accuracy of the evaluation results will inevitably lead to the timeliness of the financial budget management.

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