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预算编制对提高高速公路运营管理单位资金使用效率具有重要作用,但由于资金、制度、人员等因素制约,目前预算编制工作中存在一些不足,体现在编制人力、编制方法等方面。今后应该采取改进和完善对策,推行预算编制标准周期管理、采用零基预算法、完善定额标准体系、实行综合预算,并健全预算编审机构、进行预算编制审核。
Budget preparation plays an important role in improving the capital utilization efficiency of expressway operation and management units. However, due to the constraints of funds, systems and personnel, there are some shortcomings in the current budget preparation work, such as the preparation of manpower and preparation methods. In the future, measures should be taken to improve and perfect the budget management system, promote the standard cycle management of budget preparation, adopt zero-based budgeting method, improve the quota standard system, implement the integrated budget, and improve the budget review and adjudication organization for budget preparation review.