摘要
在介绍全面预算管理实施意义的基础上,分析了煤炭地质单位预算管理中存在的问题,探讨了推行全面预算管理需要完善的措施。即完善全面预算管理流程,做好预算的编制、执行、控制与考核四个方面工作,建立分级预算控制体系和考核评价体系,全员参与,使全面预算管理工作真正落到实处。
Based on an introduction to the meaning of actualization of comprehensive budget management,analyzed problems existed in coal geological exploration units,discussed measures to be perfected during comprehensive budget management promoting process.That is to say comprehensive budget management process perfecting;get done with four aspects of budgeting,executing,controlling and assessing;establishment of different leveled budget controlling system and assessing system.Only if the entire personnel participate in,the comprehensive budget management can be truly put into effect.
出处
《中国煤炭地质》
2007年第3期88-90,共3页
Coal Geology of China
关键词
预算控制体系
考核评价体系
全面预算管理
budget controlling system
assessing system
comprehensive budget management
