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企业财务管理是管理过程中的中枢和灵魂,而全面预算管理则是企业财务管理的重要组成部分。它将企业战略、预算和薪酬有机支撑与对接,将企业财务及非财务资源进行统一预算、分配、考核和控制。但在当前煤炭企业的推行过程中,一些企业存在着预算编制远离实际、审核方法不当、执行预算不严、控制力不够等问题,影响了媒体企业部分目标和整体目标的实现。因此,提高煤炭企业全面预算管理有效性尤为重要。
Enterprise financial management is the center and soul of the management process, while the overall budget management is an important part of the enterprise financial management. It organically supports and interconnects business strategy, budget and remuneration and provides a unified budget, allocation, assessment and control of corporate financial and non-financial resources. However, in the current implementation process of coal enterprises, some enterprises have problems such as the budget preparation is far from reality, the audit methods are not appropriate, the implementation budget is not rigorous and the control power is not enough, which has affected some of the media enterprises’ goals and overall goals. Therefore, it is particularly important to improve the effectiveness of overall budget management in coal enterprises.