铁路物流2025，Vol.43Issue(12)：18-25,8.DOI:10.16669/j.cnki.issn.2097-5899.202507180002
全面预算与绩效考核管理在国铁企业的综合应用研究
Research on Comprehensive Application of Comprehensive Budgeting and Performance Appraisal Management in National Railway Enterprises
摘要
Abstract
As important components of the modern enterprise management system,comprehensive budgeting and performance appraisal management,when organically integrated,play a significant role in optimizing resource allocation,improving operational efficiency,and achieving strategic goals.By analyzing the current state of integrated management of comprehensive budgeting and performance appraisal in national railway enterprises,prominent issues were identified in areas such as the setting of operational indicators,organizational management coordination,the application of assessment incentives,and information system construction.A hierarchical and multi-dimensional operational management indicator system framework covering the China State Railway Group Co.,Ltd.,its subordinate railway group companies,and department employees was built from the aspects of business scale,operational quality and efficiency,operational risks,and sustainable development capacity.Specific practical pathways for national railway enterprises were proposed by implementing measures such as improving mechanisms,strengthening incentives,and promoting digital-intelligent transformation.The aim is to synergistically apply comprehensive budgeting and performance appraisal management,which complement each other to enhance the management efficiency of national railway enterprises and achieve high-quality development.关键词
国铁企业/全面预算管理/绩效考核管理/体系构建/实施路径Key words
National Railway Enterprise/Comprehensive Budgeting Management/Performance Appraisal Management/System Construction/Implementation Pathway分类
交通工程引用本文复制引用
YANG Tao,LIU Yuhong,HAN Ning,LIU Zuliang,ZHOU Yin..全面预算与绩效考核管理在国铁企业的综合应用研究[J].铁路物流,2025,43(12):18-25,8.基金项目
中国国家铁路集团有限公司科技研究开发计划课题(Q2024Z007) （Q2024Z007）
