The Application Of Comprehensive Budget Management In The Railway Transport Enterprise

Comprehensive budget management, also called total budget,which is through the budget to distributing, evaluating and controlling internal various financial and non-financial resources of the enterprise so that to effectively organize and coordinate the production and business operation activities of the enterprise. the railway transport enterprise comprehensive budget management theory domestic and foreign literature are reviewed in the foreword part of article, such as the concept of comprehensive budget management, comprehensive budget management program and the evaluation method, comprehensive budget management and the incentive constraints mechanism.The goal of comprehensive budget management is through the integration of enterprise business flow, information flow and cash flow, etc, to planning corporate strategic objectives, controlling the daily activities, dispersing management risk and maximize the corporate interests. Resources integration, internal control, information communication and performance are the five functions of the comprehensive budget management. Comprehensive budget management content mainly includes business budget, capital budget, chip-in budget and financial budget.The current problems under the comprehensive budget management of railway transport enterprise in our country are as follows: First of all, railway administrations and stations’ responsibility is divided not clear; secondly, the way of budgeting is unitary; Thirdly, the budget execution of the railway administrations and stations are not unified; Fourth, the budget monitoring system remains to be perfect; Fifth, the budget evaluation result is too one-sided; finally, the information level of comprehensive budget management is too low. In a word, the causes of the railway transport enterprise problems are as follows: First, the process of comprehensive budget management is starting too late; Second, the budget goal setting is not clear; Third, the setup of budget organization is not complete; Fourth, communication mechanism is not smooth; Five, budget monitoring method is not perfect; Finally, the understanding of budget information construction is insufficiency.To comprehensively enhance the level of the railway transport enterprise comprehensive budget management of our country, I analyzed the main experience and practice of Japanese railway transport enterprise comprehensive budget management; First, the budget targets reflect enterprise long-term development targets; Second, It Encourage everyone to participate in the compilation of the budget; Third, It is very strict in terms of budget implementation; Fourth, in Japan, financial indicators and non-financial indicators are equally important; Finally, The compilation of the budget depends on the budget information management system. After the analysis of the main experience and practice of Japanese railway transport enterprise comprehensive budget management, the author thinks that the following several aspects to our country railway transport enterprises have larger significance: First, the comprehensive budget management should combined with the medium-term development goals of the railway transport enterprise; Second, we should encourage employees to participate in the budget; Third, improve the assessment index system of comprehensive budget management actively; Fourth, Strengthen the execution supervision comprehensive budget management; Finally, strengthen the comprehensive budget management informationization construction.In a word, I think the means and measures to make the railway transport enterprise comprehensive budget management of our country perfect mainly as follows: First of all,optimize the operating conditions of the railway transport enterprise comprehensive budget management; Second, Consummates the program and methods of the railway transport enterprise comprehensive budget management; Third, Strengthen the enforcement of the railway transport enterprise comprehensive budget management; Finally, Increase the examination means of the railway transport enterprise comprehensive budget management.