分析煤炭企业全面预算管理的效性分析煤炭企业全面预算管理的有效性分析煤炭企业全面预算管理的有效性分析煤炭企业全面预算管理的有效性.doc

分析煤炭企业全面预算管理的有效性 一、当前煤炭公司全部预算办理存在的疑问 In doubt, the total budget management in coal company　　(一)年度预算计划不行科学 ( a ) the annual budget is not science　　因为预算编制时刻匆促,加之煤矿井下出产现场的状况千差万别,集团关联部分对二级单位出产运营实习状况知道不行明白,预算的前期交流缺少,对下级的恰当诉求不知道,存在预算根底数据缺少有力的支撑等缺点,预算方针的分化和核算不精确,对下级的成绩希望过高和过低,其成果是构成预算数据不行谨慎和科学,对后期履行和监督查核构成晦气影响。wWW.11665.coM Because of budget compilation time rush, in addition to coal mine production site conditions differ in thousands of ways, some operating practice of group association know not understand on two units, the exchange of the lack of budget, dont know to demand lower, there is lack of the support budget root base according to the disadvantages such as powerful, budget policy differentiation and accounting inaccurate the lower grades, hope too high and too low, the result is not prudent budget data and scientific, the implementation and supervision of the adverse effects of. WWW.11665.coM　　(二)全部预算缺少有力的安排 ( two) the lack of strong all budget arrangement　　因为全部预算是在财政收支预算的根底上完善和展开起来的,以财政收支预算为根底,许多人就过错地把全部预算理解为纯财政行动,以为全部预算是财政部分的作业,与己无关,大概由财政人员编制和完结。若是较高层次的领导不加以辅导和全部安排,其他部分参加全部预算办理的自动性就更差。因为全部预算办理的内在是合理地测算各方面的出产运营事务,财政人员很难单独地编制出全部科学的预算方针,然后构成晦气成果。 Because of all the budget is perfect and developed in the fiscal budget basis, to finance budget as the foundation, many people have wrong all budget as purely fiscal action, think of all the budget is part of the financial operations, and has nothing to do, probably by the finance staff and end. If the higher leadership not to counseling and all the arrangements, other part of automatic all budget management is even worse. Because of all the internal budget management is reasonable estimates of all aspects of production operations, financial personnel was difficult to compile all the science budget policy, and then constitute adverse outcome.　　(三)在预算方针的履行进程中缺少上级的恰当辅导 ( three ) the lack of proper guidance in the process of higher performance in the budget policy　　预算方针断定今后,方针履行单位压力很大,通过尽力想方设法为完结各项预算方针做作业。因为预算方针年