Research On The Performance Evaluation Of Fuxin Mining Group's Total Budget Management

Comprehensive budget management is a set of comprehensive budget control system is built according to the strategic plan and goals,is a scientific and effective management methods of the internal control of enterprises,plays a significant role in improving management efficiency and efficient allocation of enterprise resources,enterprise strategic target realization.In recent years,under the encouragement of national policies,many large coal enterprises in China have established a comprehensive budget management mode,playing an important role in resource integration and enterprise strategic management.However,the comprehensive budget management in coal enterprises there are many problems in the implementation of the budget target,budget planning,evaluation,supervision and management there are some loopholes,the existing function of the comprehensive budget management is limited,it is necessary to evaluate the performance of comprehensive budget management in coal enterprises.The comprehensive budget management in Fuxin Mining Group as the research object,the present situation and problems of the comprehensive budget management is analyzed,establishes the evaluation index system of comprehensive budget management performance,using the method of questionnaire,extension evaluation method,the comprehensive budget management of Fuxin mining group,the annual performance level was evaluated and found that the comprehensive budget management of enterprise there is still a large space to improve,but there exist many problems in the budget preparation and control stage.Finally,referring to the relevant literature,this paper puts forward some specific suggestions from three aspects,such as budget preparation stage,budget control stage,budget adjustment stage and so on.Through research,we can further understand the implementation status of the comprehensive budget management of coal enterprises in China,find out the problems existing in the comprehensive budget management,and promote the continuous improvement of the comprehensive budget management level of our coal enterprises.