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煤炭企业实施全面预算管理是一项全新的系统工程,既不能以偏概全、以点带面,更不能蜻蜓点水、半途而废,只有坚持“建立体系、全力推进,编制方案、全员推进,设定内容,全额推进,强化执行、全程推进,变革方式、全新推进”的思路,围绕预算做文章,立足全面抓落实,才能实现从财务预算到全面预算管理的新跨越,全面提升企业管理水平,不断提高核心竞争力。
Coal enterprises to implement a comprehensive budget management is a new system engineering, neither can be generalized to point with the surface, but can not be superfluous, only to adhere to the "establishment of the system, to promote, prepare programs, full promotion, setting content, all In order to achieve a new leap forward from financial budgeting to comprehensive budget management so as to comprehensively enhance the management level of the enterprise and continuously improve the core of the enterprise Competitiveness.