随着时代的进步,我国市场经济体制不断变革,不断完善。我国很多企业当前的预算管理模式过于传统,存在着诸多问题,不能够迎合时代发展的需要。因此,矿建企业需要对其预算管理系统中所存在的问题进行研究和分析。本文对矿建企业预算管理系统的作用、构建原则、存在的问题进行了分析,提出了构建全面预算管理系统的几点建议。 With the progress of the times, the market economy system in our country has been constantly transformed and constantly improved. Many of our country’s current budget management model is too traditional, there are many problems, can not meet the needs of the development of the times. Therefore, mining enterprises need to research and analyze the problems existing in their budget management system. This paper analyzes the function, construction principle and existing problems of the budget management system of mining enterprises, and puts forward some suggestions on how to build a comprehensive budget management system.