全面预算管理在矿山企业的应用研究——以中国黄金集团公司为例

Application of total budget management in mining enterprises——taking China National Gold Group Corporation for example

全面预算管理是企业内部管理控制的一种主要方法,也是一种集系统化、战略化、绩效化、人本化、信息化为一体的现代化管理模式。从认识、编制以及执行与反馈等方面分析了矿山企业全面预算管理存在的主要问题,并结合中国黄金集团公司先进的预算管理经验,如树立正确的全面预算管理理念、改进编制方法、培养综合性管理人才、强化预算管理控制、完善激励评级体系等方面,对存在的问题提出了相应的整改措施,为矿山企业全面预算管理的应用实施提供借鉴。

Total budget management is an important method in interior management and control of enterprises,representing a systematic,strategic,effective,humanitarian,informatized modern management mode.The paper analyzed main problems of total budget management in enterprises from the aspects of understanding,devising,execution and feedback,and put forward countermeasures based on sophisticated budget management experience China Gold has,such as promoting proper ideas of total budget management,renovating devising methods,training comprehensive management expertise,strengthening budget management control and perfecting incentive rating system.These measures can be used as reference in the application and implementation of total budget management of mining enterprises.