A Comprehensive Budget Based On Internal Market Management

Coal is one of the main energy in our country,according to the analysis according to the research of Chinese coal industry association,China will consume 4.8 billion tons of coal per year in 2020,in China,the proportion of coal in primary energy consumption structure is still above 60%.The sustainable development of coal enterprise contributes to the economic construction and social stability of national development,the comprehensive budget management is an important means of coal enterprise management,November 8,2011,the state-owned assets supervision and administration committee of the state council issued "on further deepening the central enterprise comprehensive budget management work notice"(state-owned asset evaluation(2011)no.167).Through the implementation of comprehensive budget management,coal enterprises can clearly define their operating indicators,clarify their responsibilities at all levels,clarify their assessment basis,and guarantee their sustainable development.At the end of 2008,the coal industry for resource integration,the state-owned coal enterprise scale expanding rapidly,then in 2012,coal prices continue to fall,the original budget management mode can't meet the enterprise survival and development.The current problem of coal enterprises is to build an efficient and scientific budget management system.Internal marketization comprehensive budget is a management mode combining internal marketization management and comprehensive budget management.Strategy of the control system of the comprehensive budget control function and the function of internal marketization process control,realizes the enterprise hard budget constraints and ordered operation of the internal market,the integration strategy target controlled,the marketization of the allocation of resources,people-oriented,the main responsibility performance evaluation dynamic at an organic whole,become a scientific and efficient modern coal enterprise management mode.In this paper,SY coal company was selected as the case study object to explore the comprehensive budget management from the perspective of internal marketization.By means of field research,the data foundation is laid for the follow-up research of thispaper.Firstly,the research background,significance,content and methods of this paper are sorted out,and the literature of budget management is summarized.Then it introduces the main research object of this paper: SY coal company.The original budget model of SY coal company was analyzed from five aspects: budget organization,budget target,budget preparation,budget execution and budget evaluation.The analysis finds that although the original enterprise has already established a budget management function organization,it is difficult to give full play to the poor management and monitoring function,and the mechanism is not perfect.On the basis of summarizing the problems in combination with the practical situation of SY coal company,to the budget system combined with internal marketization of construction,expounds the internal marketization of comprehensive budget management process,mainly from the five aspects of a comprehensive budget analysis,solve the problems existing in the original budget management;And from the data analysis,reduced the cost of raw coal,proving the internal marketization of comprehensive budget scientific efficiency.Finally,it comes to the conclusion that comprehensive budget based on internal marketization management can help coal enterprises to strengthen management and reduce costs.Some system design schemes proposed in this paper also hope to provide useful references for other coal enterprises.