铁路运输企业实行全面预算管理的研究

Research on Implementation of Comprehensive Budget Management in Railway Transportation Enterprises

阐述了全面预算管理的基本原则,分析了建立全面预算管理组织机构及其组成部分的职责,并对全面预算的核心、起点与重点,调整与考核评价进行了阐释。

This paper expounds on the principles of comprehensive budget management, analyzes the organization structure of comprehensive budget management and the responsibility of its components. It also explains the core, the start point and the key of the comprehensive budget and adjustment and evaluation of it.