高速公路运营企业尤其是国营高速公路运营企业由于管理范围广、运营线路长、收费点多,在组织结构设置上比较复杂,因此在财务管理方面多是采用集中式财务管理模式,将财务内容细化、管理细化,母公司对经营活动进行详细计划和控制,将车辆通行费、日常管理费、维修养护费等各项经济行为纳入科学管理轨道,以市场为导向,降低企业运营成本。 Because of the wide range of management, long operation route and more charge points, expressway operation enterprises, especially state-run expressway operation enterprises, are more complex in organizational structure setting. Therefore, in terms of financial management, most of them adopt centralized financial management mode, The parent company conducted detailed planning and control of its business activities. It incorporated various economic activities such as vehicle tolls, daily management fees and maintenance and maintenance fees into the scientific management track, guided by the market and reduced its operating costs.