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全面预算管理是煤炭企业运作中的关键环节,如果全面预算质量不高,不仅会给企业各项工作的正常进行带来较多隐患,而且会损害企业的经济效益,因此,保障全面预算质量有着重要作用。煤炭企业在实际运作中存在着多种风险因素,所以企业必须有效进行内部控制,促进各环节运作的规范性,以更好地保障企业稳定运作。但是在实际情况中,很多煤炭企业不注重内部控制,出现了多种问题。本文主要对基于全面预算管理的煤炭企业内部控制优化进行分析,提出了一些建议。
Overall budget management is the key link in the operation of coal enterprises. If the overall budget is not high enough, it will not only bring more hidden dangers to the normal operation of the enterprise, but also harm the economic benefits of enterprises. Therefore, the overall budget quality is guaranteed Important role. There are many risk factors in the actual operation of coal enterprises. Therefore, enterprises must effectively carry out internal control and promote the standardization of operation in all aspects to better ensure the stable operation of enterprises. However, in reality, many coal enterprises do not pay attention to internal control and have encountered many problems. This paper mainly analyzes the internal control optimization of coal enterprises based on the overall budget management and puts forward some suggestions.