我国小微企业在社会经济、就业等方面占有重要的地位。在新的国际形势要求下,我国企业逐步深化改革,将量变转化为质变,增强在世界经济环境中的竞争能力。其中小微企业因技术水平低、生产方式粗犷,可持续经营生产面临着严峻考验。开源节流是每个小微企业的重要措施之一,而预算管理是其中的重要环节。鉴于此,有必要对我国小微企业预算管理的现状进行分析,促进小微企业在激烈的市场竞争环境中稳定健康地发展。一、预算管理理论概述 China’s small and micro enterprises occupy an important position in social economy, employment and other aspects. Under the requirements of the new international situation, the enterprises of our country have gradually deepened the reform, transforming the quantitative changes into qualitative changes and enhancing the competitiveness in the world economic environment. Among them, small and micro enterprises are facing severe challenges in sustainably operating production due to their low technical level and rough production methods. Cutting costs and cutting costs is one of the most important measures for every small and micro enterprise. Budget management is an important part of it. In view of this, it is necessary to analyze the current situation of budget management of small and micro enterprises in our country and promote the stable and healthy development of small and micro enterprises in the fierce market competition environment. First, an overview of budget management theory