| Comprehensive budget refers to the system of regarding operation objective of the enterprise as the starting point, through studying and predicting of market demand and taking sale as the leading factor and then extending to all aspects, such as production, cost and fund revenue and expenditure, etc, at last, to work out the total budget system of the financial statement. It is an operating mechanism of carrying out the enterprise strategy and policy and it makes budget management the core position of the enterprise internal control system.In order to suit the reform and the development of the system of the railway transportation, the Railroad Department demand the entire railway transport enterprises to execute total budget management in 2002. According to the characteristics of the transport enterprises, this paper, which makes the procedure of the transport enterprise as a masterstroke combined with railway revenue management, cost management and transport organizing management, analyses the compile, execution and control of the comprehensive budget and also some problems worth noticing with it. At last, it recommends the execution of the transport enterprise comprehensive budget management by the instance of Tianjin railway bureau.
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