中国是产煤大国,煤炭资源丰富,在十一五期间我国进行煤炭工业调整,施行产品转型,在煤炭的转型中煤炭企业成本预算管理显得至关重要。煤炭资源的调整的重点是成本预算管理,成本预算决定企业的发展,预算准确,企业发展迅速,预算错误,企业可能停止发展。 China is a coal-producing country with rich coal resources. During the 11th five-year plan period, China’s coal industry has been adjusted and the product transformation has taken place. China’s cost budget management of coal enterprises is of crucial importance in the transformation of coal. The focus of the adjustment of coal resources is the cost of budget management, cost budget determines the development of enterprises, accurate budget, rapid business development, budget errors, enterprises may stop development.