摘要
有效的预算管理能够使铁路企业更好地达成战略目标,同时在日常运营过程中降低财务风险。论文首先就预算管理的规划功能、沟通功能、协调功能、控制功能和激励功能进行了分析,之后指出了铁路企业实施与改进全面预算管理的重要意义,最后提出了深化铁路企业预算管理的具体策略,希望能够为相关工作者带来帮助。
Effective budget management can enable railway enterprises to better achieve the strategic objectives and reduce financial risks in the daily operation process. This paper firstly analyzes the planning function, communication function, coordination function, control function and incentive function of budget management, and then points out the importance of implementing and improving the overall budget management of railway enterprises. Finally, the paper puts forward specific strategies to deepen the budget management of railway enterprises, hoping to bring help to relevant workers.
作者
郭海峰
GUO Hai-feng(Datong District Engineering Construction Headquarters,Daqin Railway Co. Ltd., Datong 037005,China)
出处
《中小企业管理与科技》
2019年第19期51-52,共2页
Management & Technology of SME
关键词
预算管理
铁路企业
重要性
budget management
railway enterprises
importance