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节约资源,保护环境是我国的基本国策。煤炭资源作为一种非再生资源必须得到有效地保护与利用。煤炭企业建立全面预算制度可以有效地提高企业的资源配置效率,同时加强企业的内部控制建设,能有效地控制资源浪费现象。基于此,本文先阐述了实施全面预算管理对于煤炭企业的必要性,然后,本文又进一步剖析了全面预算管理制度与内部控制建设之间的联系,二者相辅相成,相互促进,最后,针对以上分析,提出煤炭企业实施全面预算管理制度的对策。
Saving resources and protecting the environment are the basic national policies of our country. Coal resources as a non-renewable resources must be effectively protected and utilized. Coal enterprises to establish a comprehensive budget system can effectively improve the efficiency of resource allocation, while strengthening the internal control of enterprises, can effectively control the phenomenon of waste of resources. Based on this, this article first elaborates the necessity of implementing the comprehensive budget management for the coal enterprises. Then, this article further analyzes the relationship between the comprehensive budget management system and the internal control construction, which complement each other and promote each other. Finally, according to the above analysis , Put forward the countermeasure that the coal enterprise implements the overall budget management system.