摘要:目前，中小企業(yè)的總數(shù)已占到全國企業(yè)總數(shù)的99％以上，在促進(jìn)繁榮經(jīng)濟(jì)、推動(dòng)經(jīng)濟(jì)創(chuàng)新、增加城鎮(zhèn)就業(yè)等方面發(fā)揮了重要作用。資金是企業(yè)生存、發(fā)展的血液。中小企業(yè)的發(fā)展受到阻力，很大程度是受資金的約束。中小企業(yè)對資金預(yù)算既可以防范資金管理風(fēng)險(xiǎn)，又可以保障經(jīng)濟(jì)效益。因此企業(yè)做好資金預(yù)算，可以延長生命周期，創(chuàng)造更大的企業(yè)價(jià)值。

　　　本文借鑒資金預(yù)算理論，以知識(shí)經(jīng)濟(jì)為背景，綜合運(yùn)用案例研究法，文獻(xiàn)法，比較研究法等研究方法，以國內(nèi)一家中小型啤酒有限公司為研究對象，首先從企業(yè)經(jīng)營過程的視角，研究了籌資，營運(yùn)，投資的存在的預(yù)算風(fēng)險(xiǎn)意識(shí)淡薄、營運(yùn)資金預(yù)算周轉(zhuǎn)緩慢、投資預(yù)算失策等資金預(yù)算問題。結(jié)合行業(yè)特征及該公司整體發(fā)展戰(zhàn)略，提出了加強(qiáng)內(nèi)部資金的利用率、合理規(guī)劃外源融資、提高營運(yùn)資金周轉(zhuǎn)速度、擴(kuò)大融資渠道、優(yōu)化資本配置效率等一系列舉措。

關(guān)鍵詞 資金；資金預(yù)算；中小企業(yè)；財(cái)務(wù)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