城市轨道交通企业作为集地铁工程建设、地铁运营、资源开发等于一身的综合性经济实体,其主要特点是工程系统复杂、地铁建设投资额巨大并且普遍存在政策性亏损的状况,且当前多线建设多线运营的局面已经拉开帷幕,对城市轨道交通企业全面预算管理提出了更高的要求。全面预算管理在公司内部管理和控制中的作用越来越突出,现就全面预算的管理组织体系的建立、相关制度和编制流程、方法等基本思路探讨如下: As an integrated economic entity that integrates subway construction, subway operation and resource development, urban rail transit enterprises are characterized by complex engineering systems, huge investment in subway construction and widespread policy losses, and the current multi-lane construction Multi-line operation has opened the curtain on the urban rail transport enterprises put forward a higher overall budget management requirements. The role of total budget management in the internal management and control of an enterprise is becoming more and more prominent. The basic ideas of setting up a comprehensive budget management organization system, relevant systems, and preparation procedures and methods are as follows: