Study On The Comprehensive Budget Management Of Y Railway Transport Enterprise

As the main part of the company's internal management system,comprehensive budget management has greatly promoted the development and maturity of modern enterprises.From the planning,coordination and development at the initial stage of theory formation to the control,incentive,evaluation and other functions,the comprehensive budget management plays an irreplaceable role in the internal control of enterprises,and has become one of the important management tools to implement enterprise strategies.Once in the railway transport enterprises in our country due to the particularity of the industry,more planned economy components,subject to the national macroeconomic regulation and control,2017,the railway has carried on the mixed ownership reform,deepen the transportation supply side structural reforms,improve the management benefit of railway capital has become an important task,the current railway transport enterprises will have a more in-depth "to market".In order to strengthen the core competitiveness of enterprises and cope with the fierce market competition,it is necessary to continuously deepen the comprehensive budget management and replace the original traditional backward operation and management mode with scientific and efficient management mode.This paper first introduces the comprehensive budget management theory and development status,this paper expounds the characteristics of railway industry,and then Y the railway transport enterprise,for example,for the present stage of China railway transport enterprise comprehensive budget management,analysis of the current situation of mining railway transport enterprise comprehensive budget management of the problems in practice,analyze the related problems,so as to improve the effective method to optimize the railway transport enterprise comprehensive budget management measures.In this paper,a line of railway transportation enterprises as analysis object,and further study of the comprehensive budget management present situation,combining with the characteristics of enterprise and industry characteristics,carding summed up to the problem of the comprehensive budget management,analysis the reason,from the perspective of the practical work,to explore solutions to improve,in order to enhance the level of the railway transport enterprise comprehensive budget management,improve the efficiency of enterprise operation and management,at the same time hope to the same industry other enterprise comprehensive budget management as reference.