Comprehensive Budget Management Application Research Of XX Railway Transport Enterprise

By applying the comprehensive budget management theory and analyzing the status quo and existing problems of comprehensive budget management in XX railway transport enterprise, this paper proposes a new scheme for the enterprise to implement comprehensive budget management in which the enterprise strategy, comprehensive budget and performance evaluation are closely integrated so as to reach the goal of resource integration, push the railway transport enterprise forward to modern enterprise system and realize the leap-forward development of railway.Starting with the brief introduction to the background of comprehensive budget management, this paper analyses the comprehensive budget management of XX railway transport enterprise and points out the existing problems, and then explains theoretically the concept, meaning and functions of comprehensive budget management,In view of the problems, this paper gives the overall thought and framework of comprehensive budget management, and proposes feasible solutions to the setting of budget institution, the determination of budget goal, budget drafting, examining and approving, executing, supervising, controlling and evaluating.