随着市场经济的不断发展,越来越多的企业认识到全面预算管理的重要性,在铁路运输企业内部推行全面预算管理已经是大势所趋。本文从铁路运输企业实行全面预算管理的积极作用出发,分析了全面预算管理在铁路运输企业执行过程中存在的问题,并提出了相应的解决对策,为铁路运输企业改善预算管理工作指明了方向。 With the continuous development of market economy, more and more enterprises have realized the importance of overall budget management. Therefore, it is an inevitable trend to implement full budget management within railway transport enterprises. Based on the active role of railway transport enterprises in implementing overall budget management, this paper analyzes the problems existed in the implementation of total budget management in railway transport enterprises and puts forward corresponding solutions. It points out the direction for rail transport enterprises to improve their budget management.