预算管理对电商企业财务绩效的影响及对策
Impact of Budget Management on the Financial Performance of E-Commerce Enterprises and Countermeasures

电商企业在扩张过程中面临成本上升、资金周转效率低和现金流紧张等问题，这些财务挑战需要通过有效的预算管理应对。预算管理作为财务管理的重要工具，能够帮助企业在业务运营前明确资源分配、控制成本支出、避免资金浪费，从而提升财务绩效。分析了预算管理对电商企业财务绩效的影响，提出预算编制不科学、评估机制不健全、编制周期过长以及过度依赖历史数据等主要问题。提出优化预算编制流程、实施动态预算调整机制、强化预算执行监控以及增强全员参与度等对策，希望为电商企业实现成本控制、资金利用效率提升、财务风险降低及战略目标实现等提供参考。
E-commerce enterprises face financial challenges such as rising costs, low capital turnover efficiency, and tight cash flow during the expansion process, which need to be addressed through effective budget management. As an important tool of financial management, budget management can help enterprises clarify resource allocation, control cost expenditures, and avoid capital waste before business operations, thereby improving financial performance. The paper analyzed the impact of budget management on the financial performance of e-commerce enterprises, and identified major issues such as unscientific budget preparation, inadequate evaluation mechanisms, long preparation cycles, and excessive reliance on historical data. It proposed measures such as optimizing the budget preparation process, implementing a dynamic budget adjustment mechanism, strengthening budget execution monitoring, and enhancing full staff participation, hoping to provide reference for e-commerce enterprises to achieve cost control, improve capital utilization efficiency, reduce financial risks, and achieve strategic goals.