《分析煤炭企业全面预算管理的有效性.doc》由会员分享，可在线阅读，更多相关《分析煤炭企业全面预算管理的有效性.doc（15页珍藏版）》请在金锄头文库上搜索。
1、http:/ http:/ http:/ http:/ 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
2、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 l
3、ower, 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 ad
4、verse 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
5、 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 le
6、adership 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,
7、 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。因为预算方针年头一经断定不再调整,许多方针在施行的进程中因出产实习状况的改变,方针得不到及时的批改,下级单位的办理人员莫衷一是。因为公司规模的扩大,集团的人员相对较少,技能力气有限,不能对下级单位给予有力和
8、当令的辅导,构成全部预算办理的作用打了扣头。 Budgetary guidelines concluded that in the future, policy performance of unit pressure is very great, do the homework for the end of the budgetary guidelines by trying to try various devices to. Because of budget policy year once concluded that no adjustment, many policies in
9、the implementation process by production practice condition change, policy is not timely correction, subordinate unit management personnel is unable to agree on which is right. Because of the expansion of company size, relatively few staff group, technical strength is limited, can not give a powerfu
10、l and timely to subordinate units of counseling, constitutes the entire budget management role played.(四)对全部预算办理缺少过后的仔细剖析和总结提炼 ( four ) for all budget management carefully analyze and summarize the lack of after全部预算办理通常以年度作为一个周期,前一年度的预算完结之后,集团对各二级单位对照查核,下达预算完结查核定论,奖罚完成到单位和自己,然后匆忙投入到新一轮的预算编制,对全部预算办理缺
11、少过后的仔细剖析,对上一年度的预算和施行进程缺少总结提炼,使得曩昔的疑问照旧得不到纠正,预算办理成了一轮又一轮的重复,许多办理行动成为机械的操作,达不到全部预算办理的希望成果。 All budget management usually taking the year as a cycle, after a years budget ended, group of each two units to control the audit, issued audit budget end conclusion, reward and punishment to complete units and
12、 himself, and then rush into a new round of budget preparation, budget management lack of all dissected after, on an annual budget and implementation process lack of summary, makes the past doubt is not corrected, the budget management into a round of another round of repetition, many management act
13、ions into mechanical operation, not up to the total budget management want results.二、深化探究,进步煤炭公司全部预算办理的有用性 Two, deepening the research progress, the usefulness of coal company budget management推广全部预算办理是发达国家成功公司多年堆集的经历之一,对公司树立现代公司准则、进步办理水平、增强竞争力有着十分重要的含义。煤炭公司要加强精密办理,有必要学习成功的典范,尽力实习探究,探索出一套契合公司实习的全部预算
14、办理办法,进步煤炭公司全部预算办理的有用性。 Promotion of all budget management is one of the success of developed countries in the company for many years accumulated experience, the company set up the Modern Corporation criterion, improve management level, has a very important meaning to enhance competitiveness. Coal co
15、mpanies to strengthen precision for example, it is necessary to success in learning, try to practice to explore, and explore a set of fit all of a companys budget practice approach, useful progress of coal company budget management.(一)全部预算办理有必要紧密联系公司出产实习 ( a ) total budget management is closely rela
16、ted to production and practice necessary因为煤炭公司的职业特征比拟显着,出产运营办理受井下地质和资源条件束缚,搞全部预算办理有必要紧密联系当期的出产条件,而且不断做当令的调整。若是脱离出产实习,简略地舆论化地搞一套形似完满但不契合实习的预算,只能是坐而论道,毫无实习含义。在这方面成功的典范是武汉钢铁集团,武钢在安排布局进步行了配套改革,成立了公司预算办理委员会,并使用机构改革之机,把公司的年度出产运营计划和公司财政办理部分兼并,组建了计划财政部,优化了预算办理的安排布局,便于在出产计划和财政规划上统一领导,进步办理功率。不断吸纳出产、出售、设备、运送、动力等各个专业的办理教授,使预算办理真实逾越财政办理的领域,使预算办理部分成为了一个归纳性的办理部分。在作业进程中使预算有用束缚出产运营各个部分,全程操控,全部参加,全部预算办理的有用性大为
