浅谈如何提升煤炭企业全面预算管理水平

How to Upgrade the Coal Enterprise Overall Budget Management

针对煤炭企业全面预算管理运行情况及其意义，提出煤炭企业实现全面预算管理须跨越的三大问题是认识问题、组织问题和技术问题，以及解决问题的思路，以期在煤炭企业中发挥作用，逐步建立适合煤炭企业的全面预算管理模式。

To the operation of coal enterprise budget management, the paper points out that the significance of coal enterprise comprehensive budget management. To achieve a comprehensive budget management, the three major issues that the coal enterprises need to understand are understanding, organizational and technical issues. The author states the ideas to solve the problems hoping to play a role in coal enterprises, and gradually establish a comprehensive budget management suitable for coal enterprises.