Research On The Fusion Problem Of Finance Budget And Operating Budget Of Z Track Maintenance Division

Research on budget management abroad and domestic have important theoreticaland practical significance, and gradually paid attention to in business practice. Atpresent, many enterprises in China have realized the importance of comprehensivebudget, and actively explore suitable for China’s budget management, but mostenterprise budget management of the effect is not good. But in some special businessunit, integration and coordination of financial budget and the operational budget is stilla problem, and this has led to the budget management function have not been trulyreflect. In order to study the present situation of budget management in the enterprisepractice and problems, this paper chooses a special enterprise, the railway transportenterprise, as a case, and combined with their own work, from a railway section of thepublic works of in-depth study, to speak by data and facts, in order to have a moreclear understanding on this issue, and form their own opinions.This paper sorts out and sums up the related research of finance and operatingbudget home and abroad, then combines the specific case of the railway transportenterprise. Next, the paper analyzes the basic condition of railway maintains budgetdeeply, the status of finance and operating budget, and the reasons and consequent ofthese two budgets separated. Based on these problems, the paper finally suggests somesolutions: Firstly, establish the financial budget and the operating budget integrationcorrect ideas in the enterprise. Secondly, try to find a budget system needed for theenterprise, Thirdly, establish the railway transport enterprise value chain of two bigbudget fusion evaluation mechanism basing on a series of countermeasures, fourthly,build the department budget management and implement the relevant securitymechanism.and so on. In conclusion, this paper hopes to provide a new solution for theproblems in budget management of railway transport enterprise of the trackmaintenance division. This paper combines the theory and practice of budgetmanagement. Through the analysis and comparison of a concrete case presentation andspecific data, qualitative research and quantitative research together, this can help therailway transport enterprise to achieve better budget fusion to provide more convincingevidence.