随着现代经济的日趋复杂和企业管理水平的不断提高，企业管理者对管理的要求

With the increasing complexity and improve enterprise management level of modern economy, business managers on the management requirements are increasing, the field of enterprise budget has gradually expanded. As a means of modern enterprise financial management and control, financial budget has been more and more importance in enterprises. Among the whole process of budget management and the premise is the starting point for budgeting, budget management after it has a direct impact on the results of the implementation of departmental budgets will have the most direct effect. However, in the course of preparation of the financial budget, there is always a lot of problems for SMEs, under the new situation, SMEs must recognize the importance of modern financial budgeting for enterprise management, but face major problems of its existence, and make improvements. This article on budgeting exists in the application of the SME in question the analysis and research, put forward the corresponding solutions to these problems, through in-depth understanding and practical application of budgeting, and strive to promote the sustainable development of SMEs.

With the increasing complexity of the modern economy and the continuous improvement of the level of enterprise management, the requirements of enterprise managers for management have also been raised, and the field of enterprise budget has also begun to expand gradually. As a means of financial control of modern enterprises, financial budget has been paid more and more attention by enterprises. The starting point and premise of the whole process of budget management is the preparation of the budget, which has a direct impact on the subsequent budget management, and will have the most direct effect on the implementation of the departmental budget. However, in the process of preparing financial budget, small and medium-sized enterprises always have a lot of problems, under the new situation, modern SMEs must recognize the importance of financial budgeting for enterprise management, at the same time face up to their main problems and improve them. This paper analyzes and studies the problems in the application of budgeting in small and medium-sized enterprises, and puts forward the corresponding solutions to these problems, and tries to promote the sustainable development of small and medium-sized enterprises through the in-depth understanding and practical application of budgeting.

With the increasing complexity of modern economy and the continuous improvement of enterprise management level, the requirements of enterprise managers for management are also increasing, and the field of enterprise budget is gradually expanding. As a means of financial control in modern enterprises, financial budget has been paid more and more attention. The starting point and premise of the whole process of budget management is the preparation of budget, which has a direct impact on the budget management work and will have the most direct effect on the implementation results of department budget. However, there are always many problems in the process of preparing financial budget for small and medium-sized enterprises. Under the new situation, modern small and medium-sized enterprises must recognize the importance of financial budget for enterprise management, face up to the main problems and improve them. This paper analyzes and studies the problems existing in the application of budgeting in small and medium-sized enterprises, puts forward corresponding solutions to these problems, and strives to promote the sustainable development of small and medium-sized enterprises through in-depth understanding and practical application of budgeting.