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一、城轨企业实施全面预算管理的意义全面预算管理是企业为实现资源整合,加强内部管理和控制,提高自身竞争力,实现企业战略目标,而建立的内部管理制度。国内城市轨道交通(以下简称“城轨”)企业普遍存在政策性亏损,迫切要求建立起现代企业管理制度,制定并实施可持续的企业发展战略。全面预算管理在企业战略实施的过程中起到重要保障与支撑作用:一是为企业经营的各个环节和各个部门制定目标并实
First, the significance of the implementation of comprehensive budget management of urban rail enterprises Total budget management is the internal management system established by the enterprise to achieve the integration of resources, strengthen internal management and control, enhance their own competitiveness and achieve the strategic objectives of the enterprise. The prevalence of policy-related losses in domestic urban rail transit (hereinafter referred to as “urban rail”) enterprises urgently requires the establishment of a modern enterprise management system and the formulation and implementation of a sustainable enterprise development strategy. Total budget management plays an important role in guaranteeing and supporting the implementation of enterprise strategy. The first is to set goals for all aspects of business operation and various departments