摘要
全面预算管理对于有效控制企业成本有着极为重要的作用,文章阐述了加强煤矿企业全面预算管理的背景及重要性,分析了我国煤矿企业在全面预算管理方面存在的一些问题,阐述了煤炭企业全面预算管理体系的重要组成部分,提出了构建我国煤矿企业全面预算管理体系的几点对策建议,以期能够对我国当前煤矿企业的持续健康发展提供借鉴。
Which effective control of overall budget management for the cost of doing business has a very important role for coal mining enterprises is indispensable. This paper described the overall budget management of coal mining enterprises to enhance the background and importance of coal mining enterprises in China are analyzed and then the overall budget management in a number of problems, and describes the overall budget management system of coal enterprises an important part, and finally proposed to build China's overall budget management system of coal mining enterprises Some suggestions, with a view to the current coal mining enterprises in China's sustained and healthy development that can learn from.
出处
《煤炭技术》
CAS
北大核心
2011年第2期256-258,共3页
Coal Technology
关键词
全面预算
煤矿企业
存在问题
对策建议
overall budget
coal mining enterprises
problems
countermeasures