摘要
目前煤炭行业发展进入低速调整期,市场和环境因素在迫使煤炭行业转型发展。财务管理必须有高度的战略意识和创新意识;通过规范财务制度化建设,流程再造来提升管理水平;通过内部市场机制运行促进预算执行,正确处理绩效考核与全面预算的关系;培养优秀的财务管理文化,建设一支高素质的优秀财务管理团队。
At present,with the coal industry entered low speed adjustment period,the market and environmental factors forced the coal industry restructuring. Financial management must have high strategic awareness and innovation awareness.By standardizing the financial system and process reengineering can improve the management level. Using the internal market mechanism can promote the implementation of the budget,handle the relationship between performance appraisal and comprehensive budget,develop excellent financial management culture and build a high quality financial management team.
出处
《陕西煤炭》
2016年第3期126-128,共3页
Shaanxi Coal
关键词
财务管理
流程再造
绩效
预算
financial management
business process reengineering
performance
budget