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我国铁路企业财务预算管理的一般性问题分析

Analysis on the general problems of financial budget management of railway enterprises in China

Advance in Modern Transportation Technology / 2019,1(2): 64-70 / 2019-12-04 938 970

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• Authors: 林妙芝     
• Information:

  中国铁路武汉局集团有限公司，武汉

• Keywords: railway; scientific research enterprise; financial budget; cost; management 铁路；科研企业；财务预算；成本；管理
• Abstract: financial budget management is a scientific management method to optimize the allocation of resources and improve the economic benefits of enterprises. According to the actual situation of railway scientific research enterprises, this paper discusses the organization procedure and preparation process of financial budget management. This paper analyzes the effect and existing problems of implementingfinancial budget management in railway scientific research enterprises, and putsforward suggestions for further implementing comprehensive budget management in enterprises. 财务预算管理是实现企业资源优化配置，提高企业经济效益的科学管理方法。针对铁路科研企业的实际情况，对财务预算管理的组织程序和编制流程进行了论述。分析了铁路科研企业实施财务预算管理的效果和存在的问题，对进一步实行企业全面预算管理提出建议。
• DOI: https://doi.org/10.35534/amtt.0102009c
• Cite: 林妙芝．我国铁路企业财务预算管理的一般性问题分析［J］．现代交通技术前沿，2019，1（2）：64-70．