ionРBudgeting mainly exerts its role in strategic financial implementation in two aspects. First, it further clarifies and specifies strategic financial ideas so as to be understood and conducted by all the staff. Budgeting can help to divide strategic goals into every section of an enterprise and even every employee. In addition, when implementing a task jointly, all sections an all employees will have better cooperation munication with each other. Second, budgeting also provides a standard for an enterprise’s daily operation and performance. With a quantitative financial goal set in budget, the actual implementation can pared with the budget to reveal the disparity between the goal and the reality and take effective countermeasures. Now, most small and medium enterprises in China have no