摘要
在中国铁路总公司完成公司制改革后,急需以公司制改革形成的新体制为基础,结合铁路运输企业运输生产特点,进一步深化铁路运输企业的全面预算管理工作。在新体制下,结合以往工作经验,提出要更有效地实施全面预算管理,关键是要建立符合公司治理结构要求和满足现代企业运行条件的,高效、实用和责权对等的全面预算管理体系,主要包括全面预算管理的组织体系、编制内容体系和全面预算闭环管理体系的建立和完善。详细介绍组织体系的总体构架和具体构建情况,铁路企业经营预算、投资预算和财务预算的具体内容和全面预算编制流程,以及铁路企业全面预算闭环管理流程和原则,并指出尚需强化的方面。
After the institutional reform, CHINA RAILWAY is in urgent need to accommodate the new enterprise arrangement, incorporate its characteristics as a railway transport enterprise and do more in implementing comprehensive budge management. In light of the new institutional framework and the best practice accumulated, it is proposed that the key to realize efficient and comprehensive budge management is to put in place a corresponding system that on one hand is consistent with the structural requirement of enterprise governance and the condition for modern enterprise operation, and on the other embrace the merits of high efficiency, practical applicability and the balance between financial obligation and right. The system requires the building of sound subsystems for organization, content drafting and closed-loop management alike. The paper elaborates on the overall framework and the building of the organizing subsystem, the content of business budget, investment budget and financial budget, the drafting of comprehensive budget, as well as the workflow and principles of closed-loop management. And it gives suggestions on areas that are still to be improved.
作者
何钊
HE Zhao(Finance Department,CHINA RAILWAY,Beijing 100844,China)
出处
《中国铁路》
2018年第11期1-5,共5页
China Railway
关键词
全面预算管理
管理体系
铁路运输企业
comprehensive budget management
management system
railway transport enterprises
