corporate financial management is the management process of the center and soul,while the overall budget management is an important part of corporate financial management.In recent years,coal companies on the overall budget management of growing importance,increasing the effectiveness of the overall budget management of significant,but there are still many problems need to budget management,design,operation,evaluation and other sectors to regulate,toimprove the effectiveness of the overall budget management.In combination with business management,financial operations management practices on the overall budget discussion shallow.