Comprehensive budget management is an effective internal management control method; it plays an important role in business management. In this paper, through using of the comprehensive budget management theory, we describe in detail how to implement the comprehensive budget management inside Chengdu Railway Bureau, through the construction budget, set budget targets, budgeting, implementation of the budget to the budget examination and a series of activities, operations, finance, information, personnel, etc; then achieve effective integration of the resources and management efficiency improvement.Analysis of the Chengdu Railway Bureau's the effectiveness and existing problems in the implementation of the comprehensive budget management is presented in this paper, and also the corresponding operational measures. Combined with the Chengdu Railway Bureau's characteristics, the implementation of the comprehensive budget management should pay close attention to the issues noted above. |