煤炭企业预算管理存在的问题及应对措施

Problems and Solutions in Budget Management in Coal Enterprises

财务预算管理在企业日常经营决策和未来发展中处于核心地位。实际工作中,财务预算管理却存在缺乏战略指导、管理体制混乱、缺乏有效监督等一系列问题。特别是国有大型煤炭企业的预算管理起步晚,各项制度、体制不健全,执行、监督、考核、激励措施不到位。针对当前煤炭企业预算管理存在的问题,企业应该建立预算管理与企业战略关系,以企业产权关系建立预算管理体系,提高企业员工对预算管理的认识,实施有效的预算控制,完善预算管理的方法。

Financial budget management is the core in daily decision-making work and future development. But in practice, the financial budget management has the following issues： lack of strategic guidance, the management system is disordered, lack of effective supervision, etc. Especially in state-owned coal companies, budget management steps late, the systems are not as clear as a bell, execution, supervision, check and excitation measures are not carried out fully. To solve the problems above, some methods should be applied： building relationship between budget management and company strategy, making budget management system with the property rights, advancing understanding of budget management for company staff, implementing effective budget control, perfecting budget management methods.