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随着我国铁路运输体制改革的不断深入,客、货、网三分方案的付诸实施,我国的铁路运输企业包括客运公司和货运公司正逐渐向独立的法人企业迈进。全面预算管理是实现企业目标科学有效的途径。为确保企业持续发展,运输企业应从全面预算管理入手,完善财务制度,强化财务监管,使企业的一切经济活动纳入全面预算控制范围,从而使得企业经营有序地进行,确保企业确定的预算目标圆满实现。
With the continuous deepening of the reform of the railway transport system in our country, the implementation of the three-point plan for passenger, cargo and net transport, the railway transport enterprises in our country, including passenger transport companies and freight transport companies, are gradually moving toward an independent legal person enterprise. Total budget management is a scientific and effective way to achieve business goals. In order to ensure the sustainable development of enterprises, transportation enterprises should start from the overall budget management, improve the financial system, strengthen the financial supervision and control so that all the economic activities of the enterprise are brought into the scope of overall budget control so that the enterprises operate in an orderly manner to ensure that the budget targets determined by the enterprises are satisfactory achieve.