Research On Comprehensive Budget Management Of Enterprise And Its Practice In Mine

The comprehensive budget management is the one of most effective method of internal control of enterprise, it is to make clear the goal of enterprise, coordinate the relation between various departments, control daily activity, appraise working achievement etc. its vital role is regarded as, "the method may lead the resources of enterprise to obtain best production and gain more profit". Although our country has carried out the many enterprises of the budget management, it has not formed one set of the complete theory of budget management and the consummate budget management system in the coal mine. The research and the practice of budget management still occupies unceasingly exploresThis article had first analyzed the condition which the domestic and foreign enterprises on study and practice of comprehensive budget management. It elaborated the characteristic and the function of enterprise's comprehensive budget management, it carried on the integral and the scientific analysis for the modern enterprise's comprehensive budget management system including the content system, process system, organization system, program system, method system of the comprehensive budget management, as well as the comprehensive budget management process control and appraise achievement. It subsequently studied the different stage of enterprise life cycle how to choice the pattern of budget management.On the bases of theoretical analysis, this article research for practice of the budget management of dashuitou coal mine., analyzed the operating condition of coal mine's budget management, provided suggestion of design scheme for coal mine comprehensive budget management system: First, the administrative structure was standardized by the legal person of dashuitou coal mine; Second, the budget management organ which is highly effective in movement, was established; Third, the establishment step and the method for dashuitou coal mine comprehensive budget was made clear; Fourth, the basic frame for control of the coal mine budgets management was designed and a check-up system for budget which unified with the encouragement was set up.