基于业财融合的铁路运输企业全面预算管理体系研究

随着铁路运输企业不断深化改革和转型升级,作为企业财务管理有效工具之一的全面预算管理也应适应经济发展而不断优化。以业财融合为出发点,结合我国铁路运输企业的经营业务和预算管理的研究现状,对预算管理指标体系进行了总体分析及结构设计,构建了“国铁集团—路局—基层站段”三级次的预算指标模型,并设计了国铁集团到路局层面以及路局到站段层面的闭环式预算编制流程,健全和完善了相应的预算管理流程和责任分工。

A Research on the Comprehensive Budget Management System of Railway Enterprises Based on the Integration of Business and Finance

With the continuous reforms and transformation of railway enterprises,comprehensive budget management which is one of the effective tools of corporate financial management should also be continuously optimized in accordance with economic development.Taking the integration of industry and finance as the starting point and combined with the research of China railway transportation companies,business operations and budget management,this article carries out an overall analysis and structural design of the budget management index system.Finally,this paper constructs the three-level(China State Railway Group Co.,Ltd.-Railway Bureau-Stations)budget indicator model and designs the two closed-loop budgeting process at different levels,which improves the corresponding budget management process and division of responsibilities.