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全面预算是内部控制活动的保障措施,也是实现战略目标的有效手段,集团公司自推行这项管理技术以来,极大地促进了经营管理水平的提高。本文旨在探讨在煤矿全面预算管理过程中存在的问题与对策。
The comprehensive budget is the guarantee measure of the internal control activities and an effective means to achieve the strategic goals. Since the implementation of this management technique, the group company has greatly promoted the improvement of the operation and management level. The purpose of this paper is to explore the problems and countermeasures in the process of overall budget management in coal mines.