基于机车可靠性的业财融合探讨

Research on Integration of Business and Finance Based on Locomotive Reliability

以设备可靠性为视角,对比分析现有预算体系下机车正常使用和超期服役或逾龄使用的财务预算和实际支出的情况,指出在机车超期服役或逾龄使用的情况下,维修支出将比之前有明显增长,实际支出与预算安排出现不匹配,由此使机车的可靠性不能得到保障,不利于运输效率和运输安全。分析机务段业财融合工作存在的问题,指出财务部门和业务部门应充分合作,高度重视业财融合工作,使财务预算编制与生产实际高度融合,做到财务预算全面投向安全重点项目,超前做好财务资源的配置,积极推进业财融合为安全生产做好保障。并且建议铁路运输企业各专业积极利用大数据对关键部件进行寿命周期评价,开展寿命周期费用研究。

In terms of equipment reliability, this paper compared and analyzed the financial budget and actual expenditure of locomotive in normal operation and in extended service under the current budget system. It pointed out that locomotives in extended service may lead to obvious increase in maintenance expenditure, and the actual expenditure is not in accordance with budget arrangement. Therefore, the reliability of locomotives is not guaranteed, which is harmful to transport efficiency and safety. The paper analyzed the problems which exist in the integration of business and finance of locomotive depots, pointed out that financial and business departments shall fully cooperate with each other, pay great attention to the integration of business and finance, fully integrate the financial budget and practical production, invest financial budget in key safety projects, complete the financial resource allocation in advance, actively advance the integration of business and finance in order to guarantee safe production. The paper also suggested that different disciplines of railway transport enterprises shall take advantage of big data to carry out life cycle evaluation of key components and research on life cycle cost.