加强煤炭企业财务预算管理,要建立起实施财务预算的管理体制和运行机制,推行责任预算,设置预算管理机构要突出重点,规定预算编制的原则、方法和程序,在预算的执行过程中应建立的制度。强化企业财务管理,应加强成本管理,进行有效的财务监督。 To strengthen the financial budget management of coal enterprises, it is necessary to establish a management system and operational mechanism for implementing the financial budget, implement the responsibility budget, set the principles, methods and procedures for the budget authority to highlight the key points and stipulate the budget preparation, and establish the budget implementation process System. To strengthen the financial management of enterprises, we should strengthen cost management and carry out effective financial supervision.