| Coal has been so far is a kind of primary energy used in China, from this perspective, all relevant coal enterprises healthy development in the future for a long period of time, it is directly related to whether the country can keep energy security, but also affect the country’s economic stability and development. In order to achieve sustainable development, in recent years, China began to carry out the integration of coal resources in various parts of the country, this adjustment has already made a large-scale coal enterprises have a larger scale, and the organizational structure is also relevant companies this process has become more complex than ever before, such a change on the management of these enterprises put forward higher requirements, it must be done in the management of more sophisticated, and for the internal controls must be to be more perfect, we are able to do both, to measure whether a coal enterprises have been modernized management is a very important indicator, but also the continued development of enterprises can be a very important sign. Therefore, in this integration process, to constantly improve internal control and management system of coal enterprises, and only in this way can make them in the course of operations which, for the efficient use of all kinds of corporate assets has further improved, assets can also secure the greatest degree of assurance of the entire enterprise; the same time, this would also greatly improve the quality of corporate financial reporting in the release time, it is possible to do a good corporate financial information published by the timeliness and integrity, improve the company management effectiveness of internal controls, the actual business and further enhance profitability, to help companies complete the performance indicators.The purpose of this paper is mainly based on the S by the company comprehensive budget management analysis of the problem, which puts forward solutions to the problem as well as improvements to help the company to achieve optimal allocation of resources S. This paper is to study this issue from the macro, and then gradually down to the micro level, starting with the theoretical analysis performed on this issue, then gradually transition to practical applications. And the budget status of management theory and S in the management process will be closely integrated, detailed analysis of the company’s problem in this area, then the actual problem, the corresponding improvement measures and recommendations, to explore and improved fit management needs of budget management system, and apply it to specific embodiments session.Firstly, at the beginning of the relevant research data S property company carried out a detailed analysis, and conducted field visits to its current status of the management of budget management, through practical case study learned from the entire company has organizational structure, process and content to make it a more detailed research and analysis. In addition, interviews and observations by various methods, combined with relevant financial data of the company in 2013, 2014 and 2015 year of publication, and identified during the course of its existence among budget management Some of the main problems: S company overall budget management responsibilities between the organizational structure defined is not clear, defect assessment regime. Furthermore, on the basis of the analysis, based on internal control perspective, risk control measures and other aspects of the S company comprehensive budget management organization system, information transfer propose a solution, etc., hoping to further help S companies to better carry out a comprehensive budget management. Finally, the whole issue of the research paper summarized. |
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