随着我国高速公路的不断建成和投入使用,如何管好高速公路,如何全面分析与评价高速公路公司财务状况等问题亟待解决。就全国范围来看,目前高速公路公司财务管理没有一个统一的财务评价指标体系,都处于探索阶段。本文通过对财政部《企业效绩评价规则》和高速公路公司财务特点的分析,提出了高速公路公司财务评价指标设置的构想,对加强我国高速公路财务管理具有一定的参考价值。 With the continuous construction and putting into use of the expressway in our country, how to manage expressways and how to comprehensively analyze and evaluate the financial status of the expressway companies need to be solved urgently. At the national level, the current financial management of expressway companies do not have a unified financial evaluation index system, all of which are in the exploratory stage. Based on the analysis of “Performance Evaluation Rules” of the Ministry of Finance and the financial features of expressway companies, this paper proposes the concept of setting up financial evaluation indexes for expressway companies, which is of certain reference value for strengthening the financial management of expressways in China.