Countermeasures For Strengthening Financial Budget Management Of Small And Medium Sized Enterprises

　 (1) strengthen organizational leadership and set up a new concept of financial budget management.

1, strengthen the organization and leadership of enterprise budget work and consolidate the basic work of financial budget management.

(1) business leaders, especially leaders, should attach importance to and pay attention to financial budget management. They should regard financial budget management as the central link of enterprises, establish and improve budgetary management organizations at all levels, and form a strong organizational guarantee.

(2) we should strengthen the training of budgetary knowledge of employees, strengthen the sense of financial budgets of each employee, and enhance their enthusiasm and sense of responsibility in budgetary management.

(3) specific measures and measures for budget management. The whole budget management process of enterprises should be institutionalized, programmed and standardized.

2, establish a new concept of "budget management based on enterprise strategy", making daily budget management the cornerstone for SMEs to achieve long-term development strategy. Before implementing budget management, small and medium-sized enterprises should seriously conduct market research and analysis of enterprise resources, clarify their long-term development goals, and compile budgets for each period based on this, so as to link up the budgets of different periods of small and medium-sized enterprises and avoid blindness of budget work. We should strengthen the foresight of our budget work.

3, establish a new concept of "zero budgeting with the market" to make the budget indicators stand the test of the market. The financial budget of small and medium-sized enterprises is based on sales budgets, and sales depend on the market. Therefore, we must have a clear idea of the sales situation before making financial budgets, and determine the estimated sales accordingly. At the same time, in order to cope with the market changes, the budgetary indicators of small and medium-sized enterprises should have some flexibility, so as to make room for the smooth development of budget work. Reduce the risk of excessive budget rigidity to budget management.

(two) clarify objectives, refine budgets and compile scientific ones. financial budget

1 levels should be specific to the budget objectives. The budget objective is the concrete embodiment of the enterprise strategic target. The modern enterprise management level is divided into three levels, namely, the senior management level, the business department and the strategic management unit. These three levels have different responsibilities and jobs in the management control system. Therefore, the determination of budgetary objectives not only reflects the strategy of enterprises, but also has operational budget indicators in practice, and is compatible with management level, which is conducive to better management of enterprises.

2 fully express and refine the requirements of budget system for decision objectives. All matters, business and contents that affect the realization of financial budgetary objectives should be mainly reflected in currency and supplemented by other measurement forms.

(1) to consider as far as possible various factors, such as market, income, policy, relevant laws, cost and other future changes, and avoid the incompleteness of the budget resulting from incomplete consideration, the budget can not be completed.

(2) extensive market research and advanced analytical methods and analytical tools should be used to carry out scientific prediction and budgeting.

(3) we should pay attention to the division of budgets and rationalize the linkage and interrelationship between various indicators in the budget so as to ensure the coordination and coordination among departments and the systematicness and integrity of the budget system.

　　 (three) strengthen the implementation of financial budget management through classification and refinement. control

In the process of budget implementation, small and medium-sized enterprises should pay attention to the implementation of budgetary responsibilities, and decompose the budgetary objectives, so as to make the target of responsibility units clear.

1, establish a two level budget or even a three level budget, and correctly divide the centralized management departments of the budget, organize reengineering and process reengineering for small and medium-sized enterprises.

2, when setting up the organizational responsibility goals and rewards and punishments standards of all levels and links, we must have a principled target framework to indicate the basic responsibilities objectives and basic requirements that must be followed.

3, make full use of the feedback information in the implementation process of the budget, understand the actual effect of the budget execution in time, and discover the existing problems, the links and causes of the problems, then analyze and study the different links and different reasons, and take timely control measures.

　　 (four) further strengthen budgetary evaluation and assessment. excitation mechanism

1 design reasonable indicators and adopt appropriate evaluation methods. Judging from the design of evaluation index. It is not only financial factors but also non-financial factors that affect the strategy and goals of small and medium-sized enterprises. Therefore, when setting up and selecting the evaluation index, we should consider the indicators that can reflect the strategy and goal of small and medium-sized enterprises to achieve the influencing factors, including financial indicators and non-financial indicators. Judging from the evaluation method, the evaluation method should not only apply quantitative evaluation, but also apply qualitative evaluation. Moreover, dynamic evaluation should be applied; not only horizontal analysis should be adopted, but also structural analysis, ratio analysis and factor analysis should be adopted.

2 establish incentive mechanism and information feedback mechanism. The incentive mechanism corresponding to the budget evaluation results should not only reflect the enterprise value created by the employees, but also emphasize the long-term performance rather than the short-term benefits, and also consider the cultural background of the enterprise and get the approval of all the employees. We should also pay attention to the constraint problem in motivation. Establishing and improving effective information feedback mechanism is the premise for effective incentive mechanism and evaluation mechanism to operate normally.

3 implement performance appraisal according to the implementation result. The implementation of the financial budget largely depends on whether there is a practical and strict system of rewards and penalties. Therefore, enterprises should establish a fair, reasonable and effective system of rewards and punishments according to the budgetary responsibility objectives of various responsible units and responsible persons, and form a strict evaluation mechanism to link the budget execution with the immediate interests of the responsible units and the responsible persons, so as to form a community with the responsibility, power and profit of the enterprises. Practice has proved that strict evaluation mechanism is one of the important means to achieve effective budget objectives. Strengthening financial budget management and improving enterprise resilience is an inevitable choice for small and medium-sized enterprises to grow and expand. In order to ensure continuous and healthy development of small and medium-sized enterprises, we must make good use of budget and management.