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全面预算管理是企业经营管理的有效手段之一,依据煤炭行业的特殊性,企业管理者对全面预算的理解和管理方式各不相同,但归根到底,都是将财务、生产、供应、销售等各个职能部门联系在一起,来提高企业的经济效益,节约企业人力、物力以及资金投入,促进企业的发展。目前,我国煤炭企业中实行的全面预算管理效果显著,但在实践中仍存在一些问题,如何推进企业全面预算管理的有效实行,是目前煤炭企业主要解决的目标之一。
Overall budget management is one of the effective means of business management. According to the particularity of the coal industry, managers have different understanding and management of the overall budget. However, in the final analysis, all the financial management, production, supply, sales, etc. Various functional departments linked together to improve the economic efficiency of enterprises, saving manpower, material and financial resources, and promote the development of enterprises. At present, the effect of comprehensive budget management implemented by China’s coal enterprises is remarkable. However, there are still some problems in practice. How to promote the effective implementation of comprehensive budget management is one of the major goals of the coal enterprises.