With the high-quality development of China's economy and the intensification of market competition

small and medium enterprises (SMEs)

as an important component of the national economy

play an irreplaceable role in promoting employment

driving innovation

and maintaining market vitality. According to statistics

SMEs contribute more than 60% of China's GDP

over 70% of technological innovation achievements

and provide more than 80% of urban employment opportunities. Financial budget management

as a crucial tool in modern enterprise management

is significant for enhancing business efficiency and mitigating operational risks. Through scientific budget preparation and effective budget control

enterprises can optimize resource allocation

improve the scientific nature of business decisions

and enhance market competitiveness. Based on this

this paper explores the significance

existing problems

and optimization strategies of financial budget management in the development of Chinese SMEs

aiming to provide theoretical guidance and practical references for improving the financial budget management level of SMEs.