铁路客运公司实行全面预算管理的探讨

A Tentative Study on the Implementation of Total Budget Management by Railway Passenger Transport Company

全面预算管理是利用预算对企业经济活动和业绩实施控制。铁路客运公司作为国有大型企业,有必要建立全面预算管理制度,包括管理机构和预算编制内容、程序、方法、执行和考核等。根据铁路客运公司在实行全面预算管理方面存在的问题,对实施的难点及对策进行了论述。

The total budget management is to apply controls to the economicactivities and performances of enterprise in accordance with budget. For thelarge state-owned enterprises such as railway passenger transport company,it is necessary to establish a total budget management system, including mana-gerial structure and the contents, procedure, method, implementation as wellas examination, etc for budget-making. Regarding some problems existed inimplementing total budget management by railway passenger transportcompanies, this paper discourses upon the difficulties of implementation andthe counter-measurements.