铁路运输企业实行全面预算管理的研究

Research on the Implementation of Total Budget Management of Railway Transportation Enterprises

全面预算管理是一种先进的内部管理控制制度,2002年铁道部要求铁路企业试行全面预算管理。为把全面预算管理这种科学管理方法真正引入铁路运输企业,并发挥其应有的作用,在剖析全面预算管理基本原理的基础上,结合铁路运输企业特点,提出应该坚持高效、实用和权责对等的原则建立全面预算管理的组织体系和内容体系。并以铁路局下设铁路分局、客运公司的组织结构为例,构造了全面预算管理组织机构和相应的内容体系。

The total budget management is an advanced interior man-agement and control system. MOR requires that all railway enterpriseshave a trial on total budget management in year 2002. To genuinelyintroduce this scientific management method into railway enterprisesand to bring full play of its role, based on the analysis of the basicprinciples for total budget management and in accordance with thecharacters of railway enterprises, this paper advises to establish anorganization system as well as a content system of total budget man-agement by insisting the principle of high efficiency, practicability andequal right/responsibility. Taking the organizational structure of rail-way administration directed sub-administration and passenger trans-port company as example, the paper conceives the organizational struc-ture as well as relevant content system of total budget management.