高速铁路车补收入预算管理体系的构建与完善

Establishment and Improvement of Budget Management System of HSR Train Onboard Ticketing Income

在阐述高速铁路车补收入预算管理所具有的车补收入具有不确定性、预算执行难度大、预算完成受外部因素影响大等特点的基础上,针对高速铁路车补收入预算管理存在问题,即车补收入预算管理意识有待加强、预算分析基础薄弱、缺乏有效的堵漏保收激励机制、堵漏保收制度落实不到位等,提出建立预算责任考核制度和预算分析制度,加强日常监管,完善软硬件措施,全面构建新形势下的高速铁路车补收入预算管理体系,并以某铁路局高速铁路车补收入预算管理实施效果进行分析。

Based on expounding the characteristics of budget management of HSR train onboard ticketing income, including uncertainty of train on-board ticketing income, great difficulties of budge implementation and large influence of external factors on the implementation, targeting with the problems existing in the budget management of train on-board ticketing income, such as the consciousness of the budget management need strengthening, weak foundation of budget analysis, lacking available incentive mechanism of leak-protection and revenue insurance and inadequate implementation of the incentive mechanism, this paper puts forward that assessment system of budget responsibility and budget analysis system should be established, daily supervision and management should be strengthened, software and hardware measures should be improved and budget management system of HSR train on-board ticketing income under new situation should be fully established. The paper also analyzes the implementing effects of the budget management of certain railway administration.