摘要
全面预算管理作为一种现代管理模式,是实现企业目标科学而有效的途径,铁路系统实施全面预算管理后,在促进企业强化内部管理、提高经济效益等方面取得了一定的成效,同时也存在着很多问题,针对铁路基层站段在实行预算管理中存在的问题进行分析,并提出相应的对策及建议,为铁路基层站段充分发挥全面预算管理的作用,实现更大的经济效益和社会效益提供一些积极的借鉴和参考。
As a modern management mode, comprehensive budget management is a scientific and ef- fective way to realize the enterprise objective. After the implementation of comprehensive budget management in the railway system, it has achieved certain success in promoting enterprises to strengthen internal management and improving the economic benefit, at the same time it still has many problems. This paper analyzes the problems in the comprehensive budget management of basic railway stations, and proposes the corresponding countermeasures and suggestions which give full play to the role of the comprehensive budget management for basic railway stations, and achieve greater economic and social benefits to provide some positive reference.
出处
《承德石油高等专科学校学报》
CAS
2014年第1期72-75,共4页
Journal of Chengde Petroleum College
关键词
铁路基层站段
全面预算管理
问题与对策
basic railway station
comprehensive budget management
problem and countermeasure