论文部分内容阅读
随着路局直管站段、生产力布局调整等重大改革措施的实施,铁路运输企业的管理层次减少了,生产管理跨度加大了,管理控制的难度也越来越大了。在现有管理方式下,路局要实现对基层单位科学、有效的财务管理,实现直接、高效的财务控制就显得力不从心。因此铁路局为更好地适应扁平化管理的需求,就需要不断更新管理理念、完善管理制度、改进管理方法。笔者认为,铁路局通过网络技术集中核算单位的财务数据,实现财务数据集中管理将成为铁路财务管理的一种新的发展模式。
With the implementation of major reform measures such as the direct management of the railway station and the adjustment of the layout of productive forces, the management level of railway transport enterprises has been reduced, the span of production management has been enlarged, and the difficulty of management and control has also become greater and greater. Under the current management mode, the Administration of Roads will be unable to achieve scientific and effective financial management of establishments and achieve direct and efficient financial control. Therefore, in order to better meet the requirements of the flat management, the Railway Administration needs to constantly update the management concept, improve the management system and improve the management methods. The author believes that the Railway Bureau to centralize the accounting data of the unit through the network technology to achieve centralized management of financial data will become a new mode of development of railway financial management.