全面预算管理在铁路企业中的应用

The Application of Comprehensive Budget Management in Railway Enterprises

基于对全面预算管理在铁路企业中应用的研究,首先,阐述全面预算管理应用在铁路企业中能够提升战略管理水平,降低企业风险。然后,分析铁路企业应用全面预算管理存在思想认识不足、管理模式制约等问题。最后,提出提高人员意识、加强管理工作、强化预算编制、加强监管工作等有效措施来促进全面预算管理在铁路企业中得到良好应用。

Based on the research of the application of comprehensive budget management in railway enterprises,firstly,it is expounded that the application of comprehensive budgetmanagement in railway enterprises can improve the strategicmanagement level and reduce the risk of enterprises.Then,the paper analyzes the problems existing in the application of comprehensive budgetmanagement in railway enterprises,such as the lack of understanding,restriction ofmanagementmode and so on.Finally,in order to better apply the comprehensive budgetmanagement in railway enterprises,some effectivemeasures are put forward,such as strengthening the personnel consciousness,themanagement work,the budgetmakingandthe supervisionwork.