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我国铁路自2003年在北方部分铁路局试行全面预算管理至今已有整整6个年头了。全面预算管理手段已被各铁路企业认可,它为铁路企业整合了资源、提升了管理水平,在铁路企业管理中初见成效,但还存在预算的功能作用发挥,预算的日常管理制度、奖励考核机制亟待完善等方面不足,审计过程中面临审计系统与会计系统未接轨、审计评价体系亟待建立等难点,为此,笔者提出一些粗浅的解决对策。
Our railway has been running a full-scale budget management trial in some railway departments in the north since 2003 for a full six years now. The comprehensive budget management method has been approved by the railway enterprises. It integrates the resources for the railway enterprises, improves the management level and achieves initial success in the management of the railway enterprises. However, the functions of the budget function, the daily budget management system, the reward assessment Mechanisms need to be improved and other aspects of the deficiencies in the audit process facing the audit system and the accounting system is not in line with the audit evaluation system needs to be established so difficult, for which, the author put forward some superficial solutions.