高速公路运营企业预算管理越来越受到重视,如何将有限的资金充分用于公路管养之中,成为财务管理水平提升的重要切入点。本文结合已实施财务集中核算的云南省公路开发投资有限责任公司昆明东管理处的实际情况,从预算管理理念、流程、测算方法、信息技术应用、考核执行等方面进行分析探讨。 Increasing attention has been paid to the budget management of expressway operation enterprises, and how to fully utilize the limited funds in highway maintenance has become an important entry point for raising the level of financial management. Based on the actual situation of Kunming East Management Office of Yunnan Provincial Highway Development and Investment Co., Ltd., which has implemented financial centralized accounting, this article analyzes and discusses the concept, process, measurement method, application of information technology, examination and execution of budget management.