| In the background of global economic integration,enterprises are facing more severe competition environment,how talent shows itself in the fierce market competition,to obtain greater economic benefits in the management,is the subject that every enterprise faces.As a scientific management tool,comprehensive budget management can help enterprises to realize the effective control of the cost and realize the business objectives.With the growing size of enterprise,comprehensive budget management function from the plan,to coordinate the development of production management mechanism of comprehensive strategic approach to implementing enterprise’s function of control,motivation,evaluation function,it can monitor the implementation of corporate strategy and planning,effective implementation of enterprise strategic communication,comprehensive budget management has gradually become the core control system daily operation management.This paper from the implementation and performance evaluation of Beijing Railway Bureau,Tianjin construction section of the comprehensive budget management situation,analyzes the function and performance of background and significance of the Beijing Railway Bureau,Tianjin construction section of the comprehensive budget management,and the Beijing Tianjin Railway Bureau building comprehensive budget management effect are summarized,leads to the Beijing Railway Construction Bureau of Tianjin section of the comprehensive budget management status of opinions and suggestions.First of all,the current research situation of the comprehensive budget management are analyzed,with emphasis on the history and development at home and abroad on the comprehensive budget management,which leads to the necessity of enterprise comprehensive budget management performance evaluation.Secondly,this paper analyzes the present situation of the comprehensive budget management of Tianjin railway section of Beijing railway bureau.Thirdly,by using the Balanced Scorecard and the key indicators of KPI,this paper constructs the performance evaluation system of Beijing Railway Bureau’s comprehensive budget management in Tianjin.Finally,according to the problems in the performance evaluation,the author puts forward some suggestions on the comprehensive budget management performance evaluation system of Tianjin railway section of Beijing railway bureau.In this paper,the design idea,the overall budget management performance evaluation as the center of the study,compared with other comprehensive budget management research.In theory,the performance evaluation system of cost method and KPI theory into the key indicators of Beijing Railway Bureau in Tianjin construction period,is creative,has very important practical significance for the railway transport enterprise performance evaluation. |