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预算管理在合资铁路公司的发展过程中发挥着越来越突出的作用,但是由于缺乏预算考核等刚性措施,造成预算编制、执行、控制、监督各个环节与公司发展战略相脱节等问题,预算松弛也是各行业的较为普遍的现象,文章就此分析了合资铁路公司在预算管理方面存在的问题,特别是针对预算松弛问题,提出了一些思考意见,意在对相关问题加以防范和改进,从而提高预算管理水平。
Budget management plays an increasingly prominent role in the development of joint-venture railway companies. However, due to the lack of rigid measures such as budget assessment, budget budgeting, execution, control and supervision are out of step with the company’s development strategy and other issues. The budget slack But also the more common phenomenon in various industries. The article analyzes the problems existing in the budget management of the joint-venture railway companies, especially in the light of budgetary slackness. Some suggestions are put forward in order to prevent and improve the related problems so as to raise the budget Management level.