| With the adjustment of energy structure of our country,coal,as the pillar industry,is replaced gradually by new energy resources.Coal industry suddenly turned from the golden period of high profits to the crisis period of pursuing survival and stability.Meanwhile,the operating risk of the coal industry is also increasing.Faced with so difficult market environment,it is very important for coal enterprises to deal with the crisis to achieve their own long-term development and to strengthen internal management.Comprehensive budget management is an effective means of internal management control and has been widely used in modern enterprises.SM group has also introduced the comprehensive budget management system.Therefore,it is of great significance to improve the level of comprehensive budget management for the sustainable development of SM group.Firstly,with respect to the current situation of comprehensive budget management in SM group,the existing problems are analyzed and some improved suggestions,principles and contents are put forward.Secondly,the main budget indexes are analyzed and studied before and after the implementation of comprehensive budget management in SM group.The result shows that the improvement scheme of comprehensive budget management is reasonable.Then,by using fuzzy comprehensive evaluation method,the effect is evaluated before and after the implement of comprehensive budget management in SM group.The relative importance of every two factors is characterized by the method of 0.1-0.9 scale.The evaluation results are obtained before and after the improvement of comprehensive budget management in SM group,which fully demonstrate the rationality and feasibility of the improvement.Finally,in view of game phenomenon and distorting phenomenon in the implementing process of improved comprehensive budget management in SM group,some reasonable preventive countermeasures are given to guarantee the effective implementation of comprehensive budget management in SM group. |
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