Comprehensive Budget Management Research Of Beijing Railway Transport Enterprise

In Western developed countries, a comprehensive budget management has been widely used by businesses, and the internal management system to become an important component. However, as a new management philosophy, budget management in our late start, whether it is the theoretical circle or businessmen, the connotation of budget management, effectiveness, the foundation, there still exist some understanding of the deviation, which greatly restricted the budget management in the areas of enterprise management role play.China’s railway generation business in the past under the management of the planned economy, the state’s macro regulation and control too much, but with the reform of railway system, railway enterprises "bidding" has become the trend of the times. To deal with the upcoming competition in the market, increase their core competitiveness, more and more enterprises will be the next generation of the "plan" to "budget management." This paper, based on extensive research, makes an attempt to list the problems existing in the practice of budge management in C hinese railway market so as to regulate railway enterprises’ financial matters from the perspective of budget management.The thesis is made up of four parts:First, it makes an analysis of the necessity of complete application of comprehensive budget management on the foundation of internal and international study and practical application.Second, it makes a survey of the implement of comprehensive budget management in our country’s power plants and the problems in the course.Third, it studies how to constitute comprehensive budget management which is suitable for C hinese power plants.Fourth, it comes up with some strategies and proposals in order to perfect comprehensive budget management.The original point of this paper is the study of how to overcome some shortcomings in the process of comprehensive budget management so that it can serve as a tool for power plants to carry out corporate strategies and to promote profits, as well as to reduce management risks.