论文部分内容阅读
煤炭企业集团级和矿厂级具有不同的管理特色,分层级的全面预算管理能够细化管理需求,加强企业对整体经济运营的管控能力。本文以张矿集团为例,介绍了张矿集团构建“两级”全面预算管理体系的实践及其创新点。通过健全五大体系,打造全面预算管理长效机制,以及深度应用全面预算管控信息平台,实现“一协同、三对接、全考核”的核心目标,“两级”全面预算管理在张矿集团级和矿厂级得以全面实施。
The coal enterprise groups and mines have different management characteristics. Hierarchical comprehensive budget management can refine the management requirements and strengthen the control over the overall economic operation. Taking Zhang Mine Group as an example, this paper introduces the practice and innovation of Zhang Mine Group in building a “two levels” comprehensive budget management system. Through the improvement of the five systems, the Bank will create a long-term mechanism for overall budget management and a deep application of a comprehensive budget management and control information platform to achieve the core objective of “one coordination, three docking and full assessment” and “two levels” of comprehensive budget management in Zhang Mine group level and mine level to be fully implemented.