铁路企业全面预算管理体系构建研究

随着铁路企业公司制改革的不断深入,铁路企业对全面预算管理的要求越来越高,以促进业务预算与财务预算深度融合,实现铁路企业经营管理提质增效。在阐述铁路企业全面预算管理现状的基础上,分析铁路企业实施全面预算管理以来,从预算指标管控过细、业财融合有待深入、成本定额体系缺失、预算分析水平不够等方面,分析铁路企业全面预算管理存在问题,提出构建铁路企业全面预算管理体系,即:瞄准目标管理导向,优化预算指标管理权限;消除预算短板效应,深化业财预算高度融合;强化生产要素分析,健全成本费用定额体系;提高过程管控水平,推行预算管理信息系统;突出效率效益导向,建立企业绩效评价体系,为铁路企业建立有效的全面预算管理体系提供研究支持。

A Research on the Construction of Comprehensive Budget Management System for Railway Enterprises

With the deepening of the company system reform of railway enterprise,railway enterprises’production and operation management require better overall budget management,which promotes the deep integration of business budget and financial budget,and realizes the improvement of quality and efficiency of railway enterprise management.On the basis of explaining the present situation of railway enterprises’comprehensive budget management,this paper analyses the problems existing in railway enterprises’comprehensive budget management since the implementation of railway enterprises’comprehensive budget management,from the aspects of excessive control of budget indicators,the need for in-depth integration of business and finance,the lack of cost quota system and the insufficient level of budget analysis,etc.Then the paper puts forward the construction of railway enterprise comprehensive budget management system,that is,aiming at the goal-oriented management,optimizing the management authority of budget indicators;eliminating the shortboard effect of budget,deepening the high integration of industry and finance budget;strengthening the analysis of production factors,improving the cost quota system;improving the level of process control,and implementing the budget management information system;highlighting efficiency-benefit orientation and establishing enterprise performance evaluation system,which provides research support for railway enterprises to establish an effective comprehensive budget management system.