Coal enterprises have mainly relied on increasing production capacity to reduce cost and increase efficiency. Internal management is extensive. With the deepening of the reform of state-owned enterprises, coal enterprises inclement delicacy management of internal management to enhance the competitiveness of enterprises. This paper analyzes problems of budget management and puts forward countermeasures.%煤炭企业长期以来形成的主要依靠增大产能来降本增效,内部管理较为粗放.随着国企改革的深化,煤炭企业谋求内部管理精细化以增强企业竞争力.本文在深入分析煤炭企业预算管理粗放式表现与成因分析的基础上,提出煤炭企业预算管理精细化的应对策略,为企业模式的转变提供参考.
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