Optimization Of Comprehensive Budget Management System Of Y Railway Transport Enterprise From The Strategic Perspective

With the development of China's socialist market economy,The market is getting more and more free,all kinds of monopoly barriers being broken,the railway transport enterprise as a member of the market economy,have to face fierce competition.Highway,water,air and pipeline transportation,are squeezing the market of railroad share,only by capital,products and services,is not enough to win,intangible assets,advanced enterprise management ability and soft power are more important.Comprehensive budget management is one of the important ways to reflect the enterprise's management ability.Although China's railway transport enterprise since twenty-first Century to gradually implement the comprehensive budget management,but the traditional way of comprehensive budget management has shown many drawbacks,it is necessary to explore the railway transport enterprises to give full play to the comprehensive budget management implementation of the strategic objectives,rational allocation of resources,achieve the role of management objectives.This paper takes Y railway transport enterprise as research object,mainly divided into four parts.The first part is the theory part,mainly includes the domestic and foreign related literature review and the summary.The second part is the present situation analysis,introduces the current situation of Y comprehensive budget management of railway transport enterprises and analyzes the main problems and issues related to the proposed balanced scorecard of the importance and feasibility of Y railway transport enterprise budget management.The third part is the optimization part of the comprehensive budget management system of Y railway transport enterprises,mainly for the second part related to the analysis of the problems,the paper gives some corresponding optimization scheme: Comprehensive budget management system introduced the BSC Y railway transport enterprise,strategy as the starting point of budget,from the financial,customer,internal processes,learning and growth in four dimensions of building the overall budget target A better system,the strategic target of Y railway transport enterprise into the budget target clear,and improve the budget management system,deepen the budget implementation and control,the Balanced Scorecard of the budget assessment mechanism.The last part is the safeguard measures for the smooth implementation of the comprehensive budget management optimization scheme of Y railway transportation enterprises.Through the whole process,the comprehensive budget management system of Y Company has been optimized and improved.