广州地铁“四位一体”的全面预算管理研究

Research on the "Four-in-One" Comprehensive Budgeting Management by Guangzhou Metro

分析广州地铁"四位一体"的全面预算管理体系,该体系以战略为导向、全面预算管理为平台、绩效考评为目标、标准成本管理为手段。介绍全面预算管理在多元化集团的实践应用,以全面预算作为战略规划、成本管理、绩效管理的纽带,形成企业的闭环管理,探讨广州地铁在盈余筹划和中期预算方面的尝试,最后针对广州地铁全面预算的实践,提出未来提升的方向。

In this paper we analyzed the budgeting management system of Guangzhou Metro which is strategy-oriented, takes com- prehensive budgeting management as the platform, aims at performance assessment and employs standard cost management as its tactics. We then introduced the application of comprehensive budgeting management in the corporation, cxh^ited how strategic planning, cost management and performance management are linked via comprehensive budgeting to form the corporation＇s close- loop management framework, and discussed Guangzhou Metro＇s attempts in surplus management and in medium-term budgeting. In the end, we pointed out directions for further improving Guangzhou Metro＇s comprehensive budgeting management.