Study on the Application and Analysis of Budget Management Pattern of Middle and Small-sized Enterprises in China

DOI

10.2991/emle-15.2015.44How to use a DOI?

Keywords

financial management; budget management; middle and small-sized

Abstract

Budget management system has been implemented in our country for many years. It is a necessary means of daily production and development of enterprises. But compared with some large-scale enterprises, quite a few middle and small-sized enterprises in China still have the problems of prejudice and insufficient recognition towards budget management system, which lead to the fact that the financial management of some small enterprises is out of control because of lacking effective budget management mechanism and then the problem of business failures happens occasionally. For this problem, this article analyzes the factors that affect the budget management implementation of middle and small-sized enterprises in China at present and carries out some practical application experiences accumulated by enterprises of budget management and draws a conclusion that introducing budget management mechanism is an important means to improve the management level of enterprises and enhance the competitive ability.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yujie Zhou
PY  - 2015/11
DA  - 2015/11
TI  - Study on the Application and Analysis of Budget Management Pattern of Middle and Small-sized Enterprises in China
BT  - Proceedings of the 2015 International Conference on Economics, Management, Law and Education
PB  - Atlantis Press
SP  - 190
EP  - 193
SN  - 2352-5398
UR  - https://doi.org/10.2991/emle-15.2015.44
DO  - 10.2991/emle-15.2015.44
ID  - Zhou2015/11
ER  -