摘 要 全面预算管理的理念已非常成熟，在国外作为工商企业的核心管理机制也得到了充 分的发展和运用。在国内，全面预算管理已得到各级政府、各类企业的重视，国家经贸 委和财政部均已发文来推进全面预算管理，不少企业己经或准备实施全面预算管理。显 然现代企业制度的建设需要全面预算管理的实施，其重要性毋庸置疑。然而，全面预算 管理在我国还处于起步阶段，它的理念还未深入人心，同时理论与实际的脱节，使得全 面预算管理如何有效实施，如何使其发挥有效的作用，对于很多企业，尤其对国有企业 来说是一个值得研究和探讨的问题。 本文界定了全面预算管理的内涵和特征，阐述了国内外企业全面预算管理的发展历 程和我国企业运用全面预算管理的状况，分析了全面预算管理的作用和局限性，并论述 了铁路运输行业实施全面预算管理必要性和可行性。在此基础上，从系统论的角度提出 了铁路运输行业实施全面预算管理的模式及其运行。重点对榆林神华煤炭铁路运输全面 预算管理系统进行研究，全面预算管理能否顺利实施关键在于管理体系的合理安排，而 组织结构的优化能为全面预算管理提供坚实的基础。将业务预算、资本预算、筹资预算、 财务预算作为预算编制内容，主要从全面预算目标的设定、全面预算的编制分析了预算 计划运作子系统的运行；从预算的实时控制、预算执行中的分析和预警、预算的反馈分 析了预算分析控制子系统的运行；从预算评估模型的建立、预算考核的方法和激励方式 分析了预算评估考核子系统的运行。最后，为了更好地保障全面预算管理的顺利进行， 文章最后研究了其相应的配套措施如何为全面预算管理提供有力保障。

ABSTRACT Comprehensive budget management concept has been very mature; in foreign businesses as a core management mechanism has been fully developed and applied. In China, the overall budget management has been all levels of government, all types of enterprises attach importance to the State Economic and Trade Commission and the Ministry of Finance have issued a document to promote comprehensive budget management, many companies have or intend to implement a comprehensive budget management. Obviously building a modern enterprise system needs to implement a comprehensive budget management, and its importance is beyond doubt. However, the overall budget management in China is still in its infancy, it has not been popular idea, but the theory and practice of touch, how to make effective implementation of a comprehensive budget management, how to make it play an effective role, for many companies, especially state-owned enterprise is a problem worthy of study and discussion. This paper defines the content and features of the overall budget management, describes the domestic and foreign enterprises in the development process of a comprehensive budget management and use of enterprise comprehensive budget management, and to analyze the role and limitations of a comprehensive budget management, and discusses the implementation of the railway transport industry the necessity and feasibility of a comprehensive budget management. On this basis, from the perspective of system theory proposed railway transportation industry to implement comprehensive budget management mode and operation. Focus on the Yulin Shenhua coal railway transportation comprehensive budget management system research, successful implementation of a comprehensive budget management key is to rationalize management system, and optimization of the organizational structure can provide a solid foundation for the comprehensive budget management. The operational budget, capital budget, financing the budget, financial budget as the budget preparation content, mainly from the setting overall budget targets, prepare a comprehensive budget analysis of the budget plan to run the operation subsystem; from the real-time control of the budget, the budget execution feedback analysis and early warning, analysis of budget control operation subsystem budget analysis; assessment model from the establishment of the budget, the budget assessment methods and analysis of the operating budget incentives assessment examination subsystem. Finally, in order to better ensure the smooth conduct a comprehensive budget management, the paper finally studied their corresponding measures to provide effective protection for the comprehensive budget management.