| 浅谈如何提升煤炭企业全面预算管理水平 |
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| 引用本文： | 闫玉荣.浅谈如何提升煤炭企业全面预算管理水平[J].河北能源职业技术学院学报,2010,10(3):37-38. |
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| 作者姓名： | 闫玉荣 |
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| 作者单位： | 开滦(集团)有限责任公司,河北,唐山,063000 |
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| 摘 要： | 针对煤炭企业全面预算管理运行情况及其意义，提出煤炭企业实现全面预算管理须跨越的三大问题是认识问题、组织问题和技术问题，以及解决问题的思路，以期在煤炭企业中发挥作用，逐步建立适合煤炭企业的全面预算管理模式。
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| 关 键 词： | 煤炭企业 全面预算 三大问题 具体措施 |
How to Upgrade the Coal Enterprise Overall Budget Management |
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| YAN Yu-rong.How to Upgrade the Coal Enterprise Overall Budget Management[J].Journal of Hebei Energy Institute of Vocation and Technology,2010,10(3):37-38. |
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| Authors: | YAN Yu-rong |
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| Institution: | YAN Yu-rong (Kailuan (Group) Liability Co. Ltd., Tangshan 063000, China) |
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| Abstract: | To the operation of coal enterprise budget management, the paper points out that the significance of coal enterprise comprehensive budget management. To achieve a comprehensive budget management, the three major issues that the coal enterprises need to understand are understanding, organizational and technical issues. The author states the ideas to solve the problems hoping to play a role in coal enterprises, and gradually establish a comprehensive budget management suitable for coal enterprises. |
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| Keywords: | coal enterprises comprehensive budget three major issues specific measures |
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