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全面预算管理体系作为一项先进的管理系统,对现代企业的发展起着举足轻重的作用。本文以煤炭企业作为研究对象,探讨在“绿色GDP”的经济形势下,其实施全面预算管理体系的必要性以及在实施过程中存在的问题,进而对煤炭企业实施全面预算管理体系给出了优化建议,以期提高煤炭企业的管理水平。一、引言预算是对企业整体目标的细化和分解,是进行事前控制的有效管理手段。1911年,“科学管理之父”泰罗提出的“科
Comprehensive budget management system as an advanced management system plays an important role in the development of modern enterprises. In this paper, the coal enterprises as the research object, to explore the ”green GDP“ under the economic situation, the necessity of implementing a comprehensive budget management system and the problems in the implementation process, thus the implementation of a comprehensive budget management system for coal enterprises given The optimization proposal, with a view to improve the management of coal enterprises. I. Introduction Budget is the refinement and decomposition of the overall goal of the enterprise and an effective management tool for ex ante control. In 1911, ”the father of scientific management “ ”Taylor proposed " section