论煤炭集团企业财务预算管理的五全要素  

Discussion on Five Total factors of Financial Budget Control in Coal Group

作　　者：杨小军 张冰[2] 

机构地区：[1]中国平煤神马集团计算机通讯分公司,河南平顶山467000 [2]煤炭科学研究总院经济与信息研究分院,北京100013

出　　处：《煤炭经济研究》2013年第3期88-90,98,共4页Coal Economic Research

摘　　要：分析了当前煤炭集团企业财务预算管理存在的不完善之处,并结合预算管理的发展趋势,提出了"建立体系、全面推进,编制方案、全员推进,设定内容,全额推进,强化执行、全程推进,变革方式、全新推进"的完善全面预算管理5全要素,以实现从财务预算到全面预算管理的转变,全面提升企业管理水平和核心竞争力。The paper analyzed the shortages existed in the financial budget control of the coal group enterprises. In combina-tion with the development tendency of the budget control, the paper provided the five total factors of ＂the establishment of the system, fully promotion, preparation plan, all staff promotion; contents set up, overall promotion, enhanced implementation, full process promotion, reform method and new promotion＂ to improve the total budget control, in order to realize the change from the financial budget to total budget control and to fully upgrade the management level and the core competence of the en-terprises.

关 键 词：财务预算管理 五全要素 煤炭集团 

分 类 号：F406.72[经济管理—产业经济]