分析了当前煤炭集团企业财务预算管理存在的不完善之处,并结合预算管理的发展趋势,提出了“建立体系、全面推进,编制方案、全员推进,设定内容,全额推进,强化执行、全程推进,变革方式、全新推进”的完善全面预算管理5全要素,以实现从财务预算到全面预算管理的转变,全面提升企业管理水平和核心竞争力。 Based on the analysis of the existing imperfections in the financial budget management of the coal conglomerates, and in combination with the development trend of budget management, this paper puts forward a system of “establishing a system, promoting the project in an all-round way, promoting the whole staff, setting contents, promoting in full, strengthening Implementation, promote the entire process of change, a new promotion ”to improve the five elements of total budget management, in order to achieve the transition from the financial budget to the overall budget management, and comprehensively enhance the level of enterprise management and core competitiveness.