摘要：为了适应现代公司监管需要，越来越多的监管形式孕育而生，其中也包括全面预算管理，它的全面性和精确性已经被越来越多的公司所认可。随着经济的快速发展，国内的中小企业迎来了机遇的同时也迎来了挑战。虽然有不少中小企业推行了全面预算管理制度，但是个别公司在具体的实践过程中总是会出现或多或少的问题，该种方法的有效性未能得到最大程度的体现。文章的开头从这种监管体系的涵义及特征入手，对全面预算管理的理论进行了概述，然后针对公司在具体的实践过程中出现的问题，分析针对公司具体情况改进该种方法的有效措施并结合实际案例进行具体分析。

关键词：中小企业 预算管理 监管形式

Abstract: Overall budget management is an important method and means of modern enterprise management, comprehensive budget management as an effective and comprehensive regulation mode, more enterprises seriously. With the rapid development of economy, the domestic medium-sized and small enterprises have the opportunity also ushered in the challenge. Although there are many medium-sized and small enterprises implement the comprehensive budget management system, but there are quite a few enterprises implement the effect is not ideal, the main reason is the comprehensive budget management in enterprise is saved a lot of problems. This paper from the comprehensive budget management connotation and features of the theory of overall budget management are summarized, and aiming at the medium-sized and small enterprise comprehensive budget management, puts forward the problems existing in the medium-sized and small enterprise to improve overall budget management and effective measures and actual case is analyzed.

Key words:  SMEs   budget management   regulation mode