Research On The Application Of Comprehensive Budget Management In Railway Transportation Enterprises

In the global economic integration matures under the premise of China's enterprises will face more intense competition,competition has also brought more opportunities and challenges.This is an urgent requirement for enterprises to promote institutional reform and the introduction of new management concepts.The comprehensive budget management started in United States at the beginning of the 20 th century,and then develop and improve as a basis of enterprise management system in developed countries.Many enterprises in China are gradually introduing comprehensive budget management,and have made some progress.In recent years,along with the railway management system exploration and innovation,the structure of the productive forces are constantly optimized in the railway transport enterprises to implement a comprehensive budget management conditions are mature.Comprehensive budget management can be understood as a comprehensive concept to optimize the integration of human,financial,material,information and transportation resources,so that the coordinated development of the resources of the railway enterprises to form a harmonious whole,give full play to the overall advantages and improve efficiency.The comprehensive budget management of railway enterprises has some progress and also has some weakness.Such as lack of full participation consciousness,insufficient scientific budget system,lack of effective incentive measures and so on.In order to realize the great development of the railway enterprises,it is necessary to strengthen the internal control of the railway enterprise,to tap the potential,and to improve the management level and decision level fundamentally,we should based on the comprehensive budget management theory,looking for a Comprehensive budget management for Railway Enterprises.