摘要:目前，中小企业的总数已占到全国企业总数的99％以上，在促进繁荣经济、推动经济创新、增加城镇就业等方面发挥了重要作用。资金是企业生存、发展的血液。中小企业的发展受到阻力，很大程度是受资金的约束。中小企业对资金预算既可以防范资金管理风险，又可以保障经济效益。因此企业做好资金预算，可以延长生命周期，创造更大的企业价值。
本文借鉴资金预算理论，以知识经济为背景，综合运用案例研究法，文献法，比较研究法等研究方法，以国内一家中小型啤酒有限公司为研究对象，首先从企业经营过程的视角，研究了筹资，营运，投资的存在的预算风险意识淡薄、营运资金预算周转缓慢、投资预算失策等资金预算问题。结合行业特征及该公司整体发展战略，提出了加强内部资金的利用率、合理规划外源融资、提高营运资金周转速度、扩大融资渠道、优化资本配置效率等一系列举措。
关键词 资金；资金预算；中小企业；财务管理
Abstract:At present, the amount of small and medium-sized enterprises accounts for more than 99% of the total amount of China’s enterprises, and small and medium-sized enterprises play an important role in promoting, economic prosperity, pushing economic innovation, increasing urban employment opportunities and so on. Capital is the blood for enterprises to survive and develop. The resistances in the development of small and medium-sized enterprises are caused by the constraints of capital to a large extent. The capital budget implemented by small and medium-sized enterprises not only can guard against the risks of capital management, but also can guarantee economic benefits. Therefore, if enterprises do well in capital budget, they can extend their life cycle and create more corporate values.
Learning from the related theories of capital budget, as the research object of Jiangsu Prince Brewery Co., Ltd., comprehensively employing of case study method, literature analysis and comparative analysis, from the business perspective, the paper discloses the financing, operations, risk investment budget for the existence of consciousness, slowly revolving working capital budget, capital budget investment budget issues and so on. According to the company's overall development strategy, the measures are put forward, such as to strengthen the internal funds utilization, rational planning of external financing, to improve working capital turnover rate, to expand financing channels, optimizing capital allocation efficiency.
Keywords found capital budget the small and medium-sized enterprise financial management
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