Railway Transport Enterprises To Implement A Comprehensive Budget Management

Total budgetary management is the important component of enterprise management。 But budget management appears so late in our country as a new management concept, whether in the theory department or the industry department, there still exist some difference in the understanding about the budget management that its function in the field of railway transportation enterprise management has been limited greatly. Hence, with the research of budget management theory and Some railway transportation enterprise financial controllers' working practices in budget management, the author will probe into how the railway transportation enterprise implement total budget management.This paper defines the intension and characteristic of total budgetary management, expatiates the development course of the domestic and foreign enterprises' total budget management and the current status of enterprise budget management in our country, analyzes the function and limitation of total budget management, and it expounds the necessity and feasibility of total budget management in the railway transportation enterprises. On this basis, the paper puts forward the total budget management mode and operation in the railway transportation enterprises from the angle of the systemic theory. It is analyzed that the operation of the planning and operational budgetary subsystem from the settlement of the budgetary goal and budgetary establishment mainly。 It is analyzed that the operation of the analysis and controls subsystem from real-timecontrol, analysis, early warning and budgetary feedback . It is analyzed that the operation of the checking subsystem from the setting-up of the evaluating model, the checking method and the way of encouragement. Finally, in cor-ordination with putting total budget management into practice in a Railway Bureau, the paper analyses the feasibility and deficiency of total budget management mode in Railway transportation enterprise.Making a general survey of the full text, the article uses such research approaches as the theory , real diagnosis ,etc. to conduct systematic research to total budget management . The key points are the construction , operation , practice to the railway transportation enterprise comprehensive budget management pattern, finally some conclusions and suggestions are drew.