The Research On Performance Evaluation Of Comprehensive Budget Management In Coal Enterprise

In recent years, the coal enterprises are facing unprecedented challenges, insufficient domestic demand and the massive influx of high-quality low-cost coal from foreign in the domestic market, the dual pressure cause a downturn of economic benefits of the coal enterprise or even negative profit, at the same time, under the situation of the comprehensive budget management system is promoted in many large coal enterprises, many problems that exist in the implementation process are also growing, they attract the popular attention of Chinese scholars. Although many scholars take attention to the study of problems and countermeasures of the status quo, but the vision which gathered in the implementation effect of comprehensive budget management is less, it is not clear whether the effectiveness of comprehensive budget management of the coal enterprise is able to play. Therefore we need to build a set of scientific and effective performance evaluation index system of assessment on comprehensive budget management process, to ensure its implementation effect, which can guarantee the enterprise keep the core competitiveness and keep it in an impregnable position in a slow recovery economic environment.With learning the research results of comprehensive budget management theory and performance evaluation at home and abroad, according to the train of thought to put forward problems, analyze problems and solve the problem, the paper is based on coal enterprise and supported by the comprehensive budget management theory and the theory of performance evaluation, combining with the current situation of the development of enterprise comprehensive budget management is studied. First of all, this article discussed about the present situation of coal enterprise comprehensive budget management implementation, from cover every stage of comprehensive budget management is analyzed, investigate its root cause, thus leads to the necessity of performance evaluation on the coal enterprise comprehensive budget management; Second, combined with the characteristics of coal enterprises and according to certain procedures, standards to select indicates which are choosing from two point of view,includes seven stages of comprehensive budget management and financial and Safety and environmental, thus after careful screening, select 32 indicators to build the performance evaluation index system of comprehensive budget management about the coal enterprise; Third, put the index system used in yankuang group, with the aid of analytic hierarchy process(ahp) to determine the weight and using the extension assessment method to evaluate the effect of the implementation of the comprehensive budget management in Yankuang group, in order to confirmed the performance evaluation index system which is established on comprehensive budget management of coal enterprise is effectiveness and feasibility in this paper; finally aimed at the weak link in the evaluation results, put forward countermeasures to improve, in order to further perfecting the comprehensive budget management system, and lead to change the present situation of coal enterprise comprehensive budget management implementation, hope it can promote the development of comprehensive budget managementthe in coal enterprise, raise the efficiency of enterprise internal management, improve enterprise economic benefits.