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本文在剖析全面预算管理基本原理的基础上,结合公路运输企业特点,提出应该坚持高效、实用和权责对等的原则建立全面预算管理的组织体系和内容体系。并以公路运输企业集团下设子公司、母公司下设事业部、事业部下设分公司的组织结构为例,构造了全面预算管理组织机构和相应的内容体系。最后以公路运输企业为例,提出较为详细的预算管理措施。
Based on the analysis of the basic principles of total budget management and the characteristics of road transport enterprises, this paper proposes that an organization system and content system of overall budget management should be established in accordance with the principle of efficient, practical and equal rights and responsibilities. Taking the organizational structure under the subsidiary of the road transport enterprise group, the division under the parent company, and the subsidiary company under the division as an example, a comprehensive budget management organization and the corresponding content system are constructed. Finally, take the road transport enterprises as an example, put forward more detailed budget management measures.