煤矿企业基建期间财务预算管理应用研究

Applied study on financial budget management of coal mine enterprise during mine construction period

对煤炭企业基建时期的重要特点进行了概括研究,针对其投资总额大、投资时间长、工期紧、安全质量要求高等特点,在财务资金预算层面构建了施工效果比例付款法,将施工单位利益与其工程效果紧密结合,并进行了实例应用说明,进一步探讨了财务预算在煤炭企业基建期的重要作用。

The paper had a summarized study on the important features of the coal enterprises during the construction period. According to the high total investment, long investment time, tight construction period, high requirement of the safety quality and other features, based on the financial fund budget, a percentage payable method of the construction effect was established. Thus the benefits of the construction unit and the engineering effect should be closely combined. An exploration of the case application was conducted in order to further discuss the important role of the financial budget for the coal enterprise during the capacity construction period.