关于铁路运输企业实施全面预算管理基本框架构想

Concept of Frame of Railway Transport Enterprise Implementing Overall Budget Management

在铁路运输企业建立并实施全面预算管理制度的总体思路是优化配置整个企业资源、实现业务流程和管理流程再造。在铁路局预算的组成中,运输营销预算、运输收入预算、营业收入预算和运输总支出预算构成全面预算的核心体系,最能体现路局经营总体目标。全面预算管理一般要经过准备阶段,编制阶段,审议批准阶段,执行、监控、调整阶段和考评阶段。全面预算管理作为现代企业制度的重要组成部分,铁道部要求全路运输企业全面实行。

The vision of setting up and carrying out the overall budget management is to optimize the disposing of the whole enterprise?s resource, and to recreate business and management progress. The core system of the overall budget is composed of transport marketing budget, transport input budget, operating input budget and transport total output budget. Generally the management should have stages including preparation, working out, discussion, carrying out, monitoring, revising and evaluation. As an important part of modern enterprise system, MOR demands all the railway transport enterprises carry out the overall budget management.