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随着铁路运输企业市场主体地位的逐渐确立及经营模式的转变,对财务管理及控制提出了新的要求。本文从铁路运输企业财务管理、成本控制面临的现状及存在的问题出发,提出更新财务管理理念、引进财务战略管理的必要性及意义,探讨了财务战略管理在铁路运输企业成本控制中运用的具体措施、方法及落实。
With the gradual establishment of the market dominant position of the railway transport enterprises and the change of the business model, new requirements have been put forward for the financial management and control. Based on the status quo and existing problems of financial management and cost control of railway transport enterprises, this paper proposes the necessity and significance of updating financial management concepts and introducing financial strategic management, and discusses the application of financial strategic management in the cost control of railway transportation enterprises Measures, methods and implementation.