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论文编号：	9162
作者编号：	2220150457
上传时间：	2017/6/8 9:50:35
中文题目：	JT铁路公司护路联防办公室预算管理研究
英文题目：	Study on the Railway-protecting & joint defense Office Budget Management of JT Railway Company
指导老师：	刘志远
中文关键字：	预算管理；铁路企业；护路联防办公室
英文关键字：	Budget management; Railway company; Railway-protecting & joint defense office
中文摘要：	企业的预算管理工作是其经营过程的重点内容之一，也有利于企业管理水平和内部控制水平的提升；基于这一点，企业管理层越来越注重其预算管理工作的推进。考虑全面取消征收铁路护路联防费的新政策条件下各级铁路护路联防组织预算管理工作面临的新形势和新情况，对预算管理科学化、准确性和适用性提出的新要求，优化和改进本单位的预算管理工作是提高管理质量效能和铁路安全防护工作平稳有序开展的保障性任务。本文通过对案例机构预算管理工作所面临的外部政策环境变化、包括特定预算模式和各种预算模式特点的介绍，借助对预算管理的理论研究，在对JT铁路公司护路联防办公室预算管理现状进行充分调研基础上，发现其在预算管理方面工作产生的漏洞并分析了这些不足的根源，从而提出升级预算管理的措施及具体实施方略。 JT铁路公司护路联防办公室在预算管理工作中主要有三方面不足：一是预算管理的体系和结构尚不健全完善，决策程序繁复效率不高；二是在预算编制过程中未能采取有效科学的方法；编制工作考虑不周到，与现实差距较大；三是预算执行过程不严谨、不科学，预算考评机制缺失，致使预算管理作用不能有效发挥。通过对上述问题的研究发现，可以通过完善优化机构体系优化预算管理的链条，采用灵活度较高效果较好的预算编制方式，将工作步骤具体化，加强预算执行力度，采用科学合理的考核评价激励机制等方法强化预算管理，保证JT铁路公司护路联防办公室预算管理工作的顺利有序推进。希望通过本文的研究，能够对具有相似问题的机构优化其预算管理起到一定的参考与指导作用。
英文摘要：	Budget management is one of an important content for the enterprise or organization management work, it is also conducive to the level of enterprise management and internal control. Based on this, business managers are increasingly focusing on the advancement of their budget management efforts. Considering of the new policies which are totally abolished the railway-protecting & joint defense Fee, budget management work faces new situation for various railway defense organizations. Policies put forward new requirements for the scientificity, accuracy and applicability for it. Optimizing and ameliorating the budget management is a supportive task to improve the quality of management efficiency as well as ensuring the development of railway-protecting & joint defense work smoothly. This thesis introduces the changes in the external policy environment, which are faced with the budget management of organization, including the specific budget model and the characteristics of various budget models, it bases on sufficient research present situation and implementation of budget management work status upon JT railway company railway-protecting & joint defense office, founding the problem and analyzing the reasons, for strengthening the budget management optimization plan and specific measures accordingly. There are three major shortcomings in budget management. First, the budget management organization system is not perfect yet and the decision-making process is not efficient. Second, in the budget preparation process, they failed to take an effective scientific approach, preparation work is not thoughtful, and there is a large gap comparing with the reality. Third, the budget implementation process is not rigorous and not scientific, and the budget evaluation mechanism is missing, cause the function of budget can not be fully played. Through the study of the above problems, we can improve the institutional system by optimizing the budget management chain, using more flexible and efficiency methods, and let the work steps specific, strengthen the budget implementation, then using scientific and reasonable assessment of incentives and other incentives to ensure that the JT railway company railway-protecting & joint defense office budget management work to be success. It is hoped that through the research of this thesis, we can optimize the budget management and give some reference or guidance to the institutions with similar problems.
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