摘要
全面预算内部市场化管理作为煤炭企业的一种创新管理模式,能够有效实现企业预算的硬性约束和内部市场的有序运作,充分发挥预算的全面管控和内部市场化的绩效激励作用。分析了两者之间的关系及其结合的优越性,并介绍了白庄矿"23610"全面预算内部市场化管理模式及其特点以及取得的成效,从理论和实践两方面说明了全面预算内部市场化管理模式能够提高煤炭企业的管理水平和经济效益。
Comprehensive budget and internal market as a kind of coal enterprise innovation management mode, can effectively realize enterprise budget rigid constraint and internal market orderly operation, and give full play to the budget's comprehensive control and internal market performance incentive effect. This paper through the analysis of the relationship between them and combination superiority, and introduce the " 23610" comprehensive budget internal market management mode of Baizhuang and its characteristics and effects, the theory and practice aspect that the comprehensive budget and internal market management mode can improve the manage- ment level and economic benefits of coal enterprise.
出处
《中国煤炭》
北大核心
2012年第11期22-24,共3页
China Coal
关键词
全面预算管理
内部市场化
管理模式
煤矿
comprehensive budget management, internal market, management mode, coal mine