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由于各种原因,我国煤矿企业在全面预算管理方面的工作整体水平一直不高,相比先进发达国家来说还比较落后。很多煤矿企业仍然采取计划经济体制阶段管理模式,因此整个煤炭行业的预算管理工作质量较低,效果甚微。具体表现为:管理方法比较落后,预算管理工作也只是对前一年的数据指标进行简单的计算,缺乏科学有效的的处理方式,对预算管理工作的具体内容没有深入研究。预算管理工作的落后严重限制了煤矿企业的财务管理水平,进而导致煤矿企业的竞争力下降,不利于未来的发展。
Due to various reasons, the overall level of work of the coal mine enterprises in the aspect of overall budget management has been relatively low, compared with that of the advanced developed countries. Many coal mines still adopt the stage management mode of the planned economy system, so the budget management work of the entire coal industry is of low quality with little effect. The concrete manifestation is that the management method is relatively backward, and the budget management work only simply calculates the data indicators of the previous year, and lacks a scientific and effective way of handling. There is no thorough study on the specific contents of budget management. The backwardness of budget management severely limits the financial management of coal mines, which in turn leads to a decline in the competitiveness of coal mines and is not conducive to future development.