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Summary: railway transport enterprises are facing increasing market risk and its financial risk management is made as to the diversification of business enterprises have to consider the reality of the problem, while to deal with financial risk management should achieve a comprehensive budget management, namely the use of budget preparation and financial management for the reduction of specific vulnerabilities and risk levels, in order to optimize resources for the development of enterprise, so as to fundamentally reduce corporate financial risk management. 摘要：铁路运输企业正面临越来越大的市场风险，财务风险管理是商业企业多元化必须考虑的现实问题，而应对金融风险管理应实现全面预算管理，即利用预算编制和财务管理减少特定脆弱性和风险，以优化资源，促进企业的发展，这样才能从根本上降低企业财务风险管理。 Keywords: Financial Risk Management ,Budget Management 关键词：金融风险管理，预算管理 A Railway Transport Enterprises In Financial Risk 铁路运输企业的财务风险 Development of national economy and prosperity led to the transport sector, however, has led to intense competition from a wide range of enterprises have to face the pressure and risk management, railway transport enterprise is no exception, analyzing the causes of its financial risks mainly from the following aspects : First, the external environment led to the diversification of Business Management, railway transport enterprises operating mainly targeted at a large number of goods distribution, with the prosperity of the market involved in the business is also showing a wide range, and such changes in the external environment leads to increased difficulty in corporate financial management, financial decision to bring a lot of uncertainty, which tends to lead to management mistakes, this is the risk of Genesis. Such external factors, including the economic, legal, marketing, resources, etc. 国民经济的繁荣带动了运输部门的发展，然而，导致了企业激烈竞争所要面对的压力及风险管理，铁路运输企业也不例外，分析其财务风险的成因主要来自以下几个方面：
首先，外部环境导致了企业管理的多样化，铁路运输企业的经营对象主要是有大量的货物配送，与所涉及的业务市场的繁荣也呈现出种类繁多，而且这种变化在外部环境导致了企业财务管理难度增加，财务决策带来了很大的不确定性，这往往导致管理失误，这是创世纪的风险。这样的外部因素，包括经济，法律，市场营销，资源等
Secondly, the inherent complexity of financial management led to its increased level of risk. Railway transport enterprise's financial risk, of course also from the internal, corporate financial management needs of enterprises of various business projects supervision and management, and the current diversified investment companies , goods distribution, receivables management and so complicated than in the past increased the complexity and difficulty, thus leading to railway transport enterprise financial management complexity, of course, there are risks.Finally, risk management awareness is weak. Corporate management and financial management of the risks faced by departments and consequences do not appear to form sense, too narrow understanding of risk, lack of risk, budget management into daily management ideas, ignoring the risk is risks arising greatest incentive. The Railway Transport Enterprises To Cope With The Fundamental Measures Of Financial Risk Analysis 铁路运输企业应对财务风险根本举措的分析 1 Role Of The Overall Budget Management Comprehensive budget management is a realistic target for corporate Strategic Planning, that is in accordance with market demand, in-house management and standardization to achieve a comprehensive budget management, budget established on the external and internal environment, based on scientific analysis and prediction , and with the necessary systems to define a certain period of business operation and financial management objectives, in order to standardize enterprise management to reduce financial risk. In essence, the budget management is not simply a system but a concept of operations, management systems, and even corporate culture. Comprehensive budget system is a very serious within the company's management concepts, modern enterprise financial management and management often appear contradictory, which the company strategic goals often need financial support, and financial management system has some constraints such expenditures, which appeared in the financial management objectives and corporate strategic objectives inconsistency, of course, will increase Enterprise Risk management. From the perspective of the overall budget, risk management is a consequence of disorder, because the enterprise management is affected by many factors, and thus the formation of the interference caused by the risk management loopholes, while the planned budget is the use of scientific control to reduce this kind of the degree of disorder, the enterprise's capital operation control in a certain range, but this control is not completely eliminated the risk of operating but reduces the risk probability of occurrence and impact of the scope to improve business in the market competitiveness, but also through the budget to promote the orderly development of enterprises. 2. Railway Transport Enterprise Budget Management realization of ideas First, budget management should be a system management projects. Budget management is involved in internal and external diversification behavior, budget management should be a multifactorial dynamic management mechanism in the transport enterprise budget should ensure that their overall and comprehensive management features, focusing on the overall budget and responsibilities between the budget, the budget detailed oriented and with the whole enterprise linked to various departments, which in turn led to the completion of a comprehensive budget responsibilities assigned departmental budgets, making budget mechanism more Effective and specific. Secondly, the budget into transport enterprise development strategies. Railway transport enterprises in budget management should be included in the strategic plan, if only because of budget management as a management tool that can not play the real effectiveness. To achieve corporate Strategy and budget management in the butt, because corporate strategy must have the maneuverability, while the budget is the allocation of resources from the perspective of the development of corporate strategy to regulate and plan is to ensure that strategic objectives and scientific measures necessary. Finally, the budget should reduce the risk of people management to ensure its content to be implemented in the preparation of the budget and control risk to achieve it should ensure that every person, every aspect of refinement, especially for primary sector budget management should be done one person text, highlighting the rationality and feasibility of the budget, so that both prominent and effective management can stimulate enthusiasm, making the implementation of the budget more easily and proactively, so as to ensure the effects of budget management and risk reduction. The Railway Transport Enterprise Budget Control Risk 铁路运输企业预算风险控制 (1) Control Preparation Railway transport enterprises in the use of a comprehensive budget management system to control financial risks when work should focus on the preparation of a control, a clear reference del preparation, procedures, methods, etc., and within its specifications, indicators appear in the budget process to avoid bias in Change algorithm using base budget when the budget deal reached last year to conduct an objective analysis of the budget because of the special factors beyond the analysis of the situation, strive to be comprehensive and scientific reference, while the current year and the foreseeable economic forms development direction for analysis, in order to obtain scientific budget targets. (2) Implementation Of Risk Control Step by step implementation of budget management, railway transport enterprises in the implementation of budget management to reduce financial risk management system should be noted that when the execution policy, which should ensure that the budget target decomposition of scientific and rational, and can be implemented in each primary positions, in order to achieve cost control, attempts to prevent the vulnerability effect, so that the various posts, links should be the person responsible for implementing the budget. 3 Budget And Assessment Linked Fulfillment of the budget performance-related, making the budget first became the norm of the management system, allowing employees to establish budget management grassroots awareness and voluntary implementation of the budget summary and analysis of the situation and improve the enforcement of the budget, while Feedback may also be prepared to adjust the budget so that the rationalization of the budget area. Conclusion 结论 Comprehensive perspective, the increase in response to the financial management analysis can be used to control a variety of ways, but the most effective way is to use the budget management to build a risk control system, simply because of budget management is the management of a system but a sense that rational use of resources in a planned scheduling and strategic planning to improve business competitiveness and development capacity, so as to enhance their ability to resist risks, especially a reasonable budget and implementation of the system to prevent unreasonable waste of resources and resource scheduling, can guarantee railway transport enterprises in the market steadily.#p#分页标题#e# References 参考文献: [1] Yuan fine Shou.On railway transport enterprises Management of the overall budget. Railway Transport and Economy .2011 (04. |
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