国有大型煤炭企业全面预算集成管控研究

Study on Integrated Management and Control of Full Budget for Large State Owned Coal Enterprises

介绍了煤炭行业全面预算管理实施现状,提出了国有大型煤炭企业全面预算管理的整体解决方案。以神华宁煤集团为例,介绍了神华宁煤集团"经营预算、投资预算、筹资预算、财务预算"四位一体的全面预算管理实践。

The paper introduced the implementation status of the full budget management in the coal industry and provided the integrated resolution plan of the full budget management for the large state owned coal enterprises. Taking Shenhua Ningx- ia Coal Industrial Group as an example, the paper introduced the practices on the full budget management with ＂four integra- tion＂ of ＂the operation budget, investment budget, financing budget and financial budget＂ of Shenhua Ningxia Coal Industri- al Group.