煤炭企业创新全面预算管理模式的思考

Discussion on the innovation of comprehensive budget management mode in coal enterprise

在煤炭市场新常态下创新管理模式,从预算基础、预算工作和预算技术三个层次,重新诠释预算管理工作。将执行全面预算管理细化为组织、制度、编报、内控、外控、方法六大体系,介绍了该模式的优缺点,强调要加强创新能力的提升。

Based on the coal market under the new normal,from three levels of the budget base,budget work and budget technology,the budget management work was reinterpreted and the comprehensive budget management was refined. The paper introduced the advantages and disadvantages of the innovative management model and pointed out the importance of improving innovative capability.