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1、AbstractAbstractPrivateenterprisesasanimportantpartofournationaleconomy,isanimportantfoundationforsustainabledevelopmentofChina'seconomy,intermsofpromotingeconomicgrowth,addressurbanandruralemployment,increasetaxrevenueandplayedadecisiverole.Sincethereformanddevelopment,especia
2、llyaftertheimplementationofmarketeconomy,China'sprivateenterpriseshavedevelopedrapidlyandachievedstunningresults,developmentofprivateenterprisesfromthenumberonthescaletohaveattractedtheattentionoftheworld,whichenhanceChina'seconomicstrength,speedtechnologicalinnovation,advancin
3、glocaleconomicdevelopmenthasplayedanimportantroleinpromoting.2015,thenewgovernmenthasproposeda"publicentrepreneurship,thehighlyinnovative"majorinitiativesforthedevelopmentofsmallandmediumprivateenterprisestoprovidemorepolicysupport.Butinthegoodmomentumofdevelopmentwearesoberlya
4、warethat,atpresentChina'sprivateenterprisesintoadevelopmentprocessalsoencounteredmanyproblems,includingmanagementissuesbecomeabottleneckrestrictingthedevelopmentofprivateenterprises.Comprehensivebudgetmanagement,isanintegratedmanagementsystem,withtheabilitytofullycontrol.Overal
5、lbudgetmanagementisamodernenterprisefocusonthedevelopmentstrategy,theuseofmoderntechnology,setoperatingbudget,capitalbudget,financialbudgetintheintegratedmanagementsystemintegration,enterprisesoptimizeresources,improvethequality,improveoperationalefficiency,strengthenriskmanage
6、mentandcontrolofeffectivemanagementtoolsandmanagementmechanisms.Implementationofacomprehensivebudgetmanagement,enablescompaniestodiscoverandsolveproductionandmanagementproblemsexistintheprocess,improveinternalcontrolandinternalmanagementlevel,andenhancethecompetitivenessofenter
7、prises,thesmoothrealizationofcorporatestrategyandbusinessobjectives.IIIAbstractInthispaper,acomprehensivebudgetmanagementtheory,combinedwithYNAcompanytoimplementacomprehensivebudgetmanagementcasestudies,analysisofsmallandmediumprivateenterprisestoimplementacomprehensivebudgetma
8、nagementexperienceandlessons,discusstheoverallbudgetma
