铁路企业全面预算管理系统的研发与应用

Comprehensive budget management system of railway enterprises

针对当前铁路企业预算管理过程中出现的预算模型欠缺、信息共享程度低、集团管理程度弱等问题,调研总结企业需求,利用多维数据模型和基础数据规范、数据可视化等关键技术,设计研发了铁路企业全面预算管理系统。系统突破了传统预算管理体系因定制化产生的局限性,实现了多维灵活的预算编制,解决了因预算、核算和业务系统间数据不共享造成的管控时效性低等问题。该系统在铁路企业运行的实践表明,满足了当前铁路企业协调生产经营活动、强化内部控制等需求,提高了铁路企业的管理效率,具备广阔的应用前景。

In view of the problems in the process of budget management of railway enterprises,such as the lack of budget model,the low level of information sharing,the weak level of group management,etc.,this paper investigated and summarized the needs of enterprises,and designed and developed the comprehensive budget management system of railway enterprises by using multi-dimensional data model,basic data specification,data visualization and other key technologies.The system broke through the limitations of the traditional budget management system due to customization,implemented multi-dimensional and flexible budgeting,and solved the low timeliness of management and control caused by the lack of data sharing among budget,accounting and business systems.The operation practice in railway enterprises shows that the system meets the needs of current railway enterprises to coordinate production and operation activities,strengthen internal control,and improves the management efficiency of railway enterprises,has broad application prospects.