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本文总结分析现行高速公路营运期财务预算绩效管理的总体状态和弊端,论述符合高速公路行业特征,站在全营运期视角下、可行并能改进高速公路行业企业长期总体效益――经济效益和社会效益的预算绩效管理办法。以企业长期战略价值最大化为导向,在财务预算上注重长短期预算结合,在现行基础上逐步加入长期预算到实际工作中,并着重关注涉及行业主要长期资产――路桥资产质量保障的预防并加强长期预算,源头上保障长期绩效的实现,避免短视行为,争取整个营运期年限内的绩效最大化。
This paper summarizes and analyzes the overall status and malpractices of the current budget performance management during the operation period of the expressway, and discusses that in line with the features of the expressway industry, it is feasible and can improve the overall long-term overall benefits of the expressway industry enterprises - economic benefits and society Effective budget performance management approach. To maximize the long-term strategic value-oriented enterprises, focus on the financial budget long-term budget combination, on the basis of the existing gradually into the long-term budget to the actual work, and focus on the industry’s major long-term assets - the quality of road and bridge assets to prevent and prevent Strengthen long-term budget, guarantee long-term performance at source, avoid short-sighted behavior, and strive for maximization of performance over the entire operating period.