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预算管理是企业管理中的重点内容,对维系企业发展起到重要的作用。全面合理的预算管理可以减少企业在生产经营过程中的风险,促进企业经营平稳发展。但目前,我国煤炭流通企业预算管理在具体实践过程中仍存在问题,这严重影响了企业经济的发展,给煤炭流通企业管理者带来了困扰。完善企业预算管理的薄弱环节并提出改进对策是当前煤炭流通企业的迫切需要。
Budget management is the key content in business management and plays an important role in maintaining the development of the enterprise. Comprehensive and reasonable budget management can reduce the risks in the process of production and operation and promote the steady development of the enterprise. However, at present, the budget management of China’s coal circulation enterprises still has problems in the concrete practice, which seriously affects the economic development of the enterprises and brings troubles to the managers of coal circulation enterprises. Perfecting the weak links in enterprise budget management and proposing improvement measures are the urgent needs of current coal circulation enterprises.