对全面预算管理及其体系构建在煤矿企业中的应用现状以及在其它企业中的应用现状进行综述,为全面预算管理理论在煤矿企业中的应用研究提供参考。同时,阐明了研究符合该领域应用研究的趋势和方向,其应用价值和意义较大。 This paper summarizes the current situation of the comprehensive budget management and its system construction in the coal mining enterprises and its application status in other enterprises and provides a reference for the application and research of the comprehensive budget management theory in the coal mining enterprises. At the same time, it illustrates that the research is in line with the trend and direction of applied research in this field, and its application value and significance are great.