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煤炭企业推行全面预算管理的问题及对策
引用本文:范日增.煤炭企业推行全面预算管理的问题及对策[J].太原科技,2014(6):29-30.
作者姓名:范日增
作者单位:大同煤矿集团公司经营管理部;
摘    要:全面预算管理是企业提高管理水平、实现资源优化配置、有效防范经营风险、提高经济效益、推动企业科学发展的有效手段。分析了煤炭企业推行全面预算管理的必要性及意义,阐述了煤炭企业推行全面预算管理存在的问题,并提出应对策略。

关 键 词:煤炭企业  预算管理  企业预算

Problems and Countermeasures of Carrying out Comprehensive Budget Management by Coal Enterprises
Fan Ri-zeng.Problems and Countermeasures of Carrying out Comprehensive Budget Management by Coal Enterprises[J].Taiyuan Science and Technology,2014(6):29-30.
Authors:Fan Ri-zeng
Institution:Fan Ri-zeng (Operation Management Department of Datong Coal Mine Group Company, Datong 037003 China)
Abstract:Comprehensive budget management is effective method to improve enterprise management level, realize optimal configuration of resources, effectively prevent business risks, improve economic benefit and promote scientific development of enterprises. In this paper, the author analyzed necessity and significance of pursuing comprehensive budget management in coal enterprises, and expounded existing problems in comprehensive budget management. Finally, the author put forward cop-ing strategies.
Keywords:coal enterprise  budget management  business budget
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