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本文结合姚桥煤矿全面预算管理实施情况,论述了全面预算管理是企业内部管理控制的一种主要方法,是实现企业资源优化配置、提高企业经济效益的先进而科学的营理方法。
Based on the implementation of the comprehensive budget management in Yaoqiao Coal Mine, this paper discusses the overall budget management as one of the main methods of internal management control and the advanced and scientific management method of optimizing the allocation of enterprise resources and improving the economic efficiency of enterprises.