The Research On Comprehensive Budget Management Issues Improvement Of Changsha Railway Travel & Service

The overall budget management was one of the few able to organize the key issues into a system of management control.From the year of 2000,the railway industry started to the implementation of a comprehensive budget management and a comprehensive budget system have been established.Start with the main business of passenger rail transport system,and then to be extended to other transport main business units.Through business combinations and restructuring in recent years,modern enterprise management mode has been established,but the implementation of the overall budget management is very weak.The Ministry of Finance requires that since the year of 20 11,the large state-owned enterprises need to achieve the overall budget management.In the year of 2011,the Ministry of Railways also issued "Railway overall budget managem ent approach" in iron [2011] No.63,the Guangzhou Railway Group Corporation also issued "Canton(Group)Company of the overall budget management practices "(Guangzhou Finance [2011] No.185),the Guangzhou Railway(Group)company's financial budget accountability Interim Measures ".In the year of 201 3,Changsha railway Travel& service also issued “overall budget of the Changsha Railway Travel& Service(Trial)",and demanded to implement the overall budget management,as one of the large part,the Changsha Railway Travel& Service Co.,Ltd.bear the brunt of the long iron group.The article analysis the comprehensive budget management theory,and generalizes he comprehensive budget management status of the Changsha railway Travel& service,finds that the comprehensive budget management of Changsha railway Travel& service has problems.Budget organizations cannot effectively play a role,the lack of standard budgeting data,the implementation of the budget control is not strong,and the budget evaluation too much emphasis on financial indicators.In this regard,this paper proposes an improved method.The Changsha railway Travel& service should strengthen the training so that all staff can establish a comprehensive budget management concept.And implement the main budget management in order to give full play to the functions of the budget agencies.In the budget preparation,it will have to develop a reasonable budgeting standard.At the same time,the Changsha railway Travel& service have to improve the control of the implementation of the overall budget,and establish of strategic objectives to the enterprise-oriented comprehensive budget targets,establish a comprehensive budget management information system,and strengthen the budget management coordination and communication functions to make the implementation of the budget smooth.In the budget evaluation section,have to determine the principles of the company's overall budget assessment,implement the budget and production efficiency assessment linked to assessment,and assess the non-financial indicators to comprehensive assessment of business performance.