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全面预算管理的主要目的就是通过预算的方式对企业内部各个部门与各个单位的全部财务以及非财务资源进行科学合理的配置、严格考核与有效的控制,从而做好企业实际经营生产过程中的组织与协调工作,进而实现预期的经营目标。本文主要对全面预算管理在煤矿企业发展中存在的问题进行了分析,并在此基础上提出了如何在我国煤矿企业的发展过程中将全面预算管理水平进一步提高的对策。
The main purpose of comprehensive budget management is to make scientific and reasonable allocation of all the financial and non-financial resources of all departments and units within the enterprise through scientific means and strict assessment and effective control so as to make the organization in the actual operation of the enterprise And coordinate the work to achieve the expected business objectives. This article mainly analyzes the existing problems of the comprehensive budget management in the development of coal mines, and on this basis puts forward the countermeasures of how to further improve the overall budget management in the development of China’s coal mines.