煤炭企业预算管理存在的问题及应对措施

财务预算管理在企业日常经营决策和未来发展中处于核心地位。实际工作中,财务预算管理却存在缺乏战略指导、管理体制混乱、缺乏有效监督等一系列问题。特别是国有大型煤炭企业的预算管理起步晚,各项制度、体制不健全,执行、监督、考核、激励措施不到位。针对当前煤炭企业预算管理存在的问题,企业应该建立预算管理与企业战略关系,以企业产权关系建立预算管理体系,提高企业员工对预算管理的认识,实施有效的预算控制,完善预算管理的方法。

Problems and Solutions in Budget Management in Coal Enterprises

Financial budget management is the core in daily decision-making work and future development.But in practice,the financial budget management has the following issues: lack of strategic guidance,the management system is disordered,lack of effective supervision,etc.Especially in state-owned coal companies,budget management steps late,the systems are not as clear as a bell,execution,supervision,check and excitation measures are not carried out fully.To solve the problems above,some methods should be applied: b...