浅析煤炭企业全面预算管理

• 作 者: 崔甜甜
• 机 构: 西山煤电西铭矿企业管理科,
• 出 处: 东方企业文化
• 发表日期: 2013年09期
• 关键词: 煤炭企业 全面财务预算管理

财务预算管理在企业日常经营决策和未来发展中处于核心地位。实际工作中,财务预算管理却存在缺乏战略指导、管理体制混乱、缺乏有效监督等一系列问题。针对当前煤炭企业预算管理存在的问题,企业应该建立预算管理与企业战略关系,以企业产权关系建立全面预算管理体系,提高企业员工对预算管理的认识,实施有效的预算控制,完善全面预算管理的方法。

Financial budget management plays a central role in the daily business decision making and future development of the enterprise. In actual work, the financial budget management lacks a series of problems such as lack of strategic guidance, disorder of management system and lack of effective supervision. In view of the problems existing in the current budget management of coal enterprises, enterprises should establish the relationship between budget management and enterprise strategy, set up a comprehensive budget management system based on the relationship between property rights of enterprises, raise awareness of employees on budget management, implement effective budget control and improve the overall budget management method.