Research On Comprehensive Budget Management Of Enterprise In Mine

Comprehensive budget management based on corporate strategic planning as the basis set of plans, control, coordination, motivation, evaluation and other functions into one, and throughout the enterprise supply, production, and marketing all aspects of human, financial, and material aspects of modern enterprise management system , internal control, an effective method that can effectively organize and coordinate a variety of economic resources of enterprises to comprehensively improve enterprise management level and operational efficiency, many enterprises at home and abroad is a proven set of scientific management methods.Beginning of the 20th century, 80 years later, with the introduction of Western management accounting theory, China, the overall budget management theory and methods in China's enterprises began to spread and applications; the 20th century, mid-and late 90s, comprehensive budget management and medium-sized enterprises in China step by step accepted, some enterprises began to implement full-scale budget management. The State Economic and Trade Commission in September 2000 promulgated "in the medium-sized state-owned establishment of a modern enterprise system and strengthen the management of the basic specification (Trial)" clearly stated: The enterprise shall establish a comprehensive budget management system; the Ministry of Finance in April 2002 issued a "About enterprises financial budget management guidance," and further proposed the implementation of the enterprise, including financial budget should include a comprehensive budget management. A growing number of theorists and entrepreneurs aware of: overall budget management is the management and operation of a modern enterprise system and the means necessary.In this paper, based on the theoretical analysis in order to ZK Group, for example, the preparation of a comprehensive budget management, implementation, adjustment, evaluation, etc. are set forth clearly the mine comprehensive budgeting steps and methods of the coal enterprises in the implementation of a comprehensive budget management of the problems of the coal enterprises to implement comprehensive budget management and put forward his views and suggestions.