Study On Budget Management Of Highway Operation Enterprises In China

Budget management plays a very important role in modern enterprise management. It isan enterprise tool for rational allocation of resources, is the basis of enterprises performanceappraisal. Under the market economy system, highway operation Enterprise budgetmanagement has demonstrated its necessity and feasibility. Based on this, this paper analysison the theory and practice of budget management in enterprises at home and abroad, for roadmanagement problems in Enterprise budget management, from four aspects of enterprisebudget management model of highway design. Thanks to the implementation of the budgetmodel scenarios, for Highway operation Enterprise budget management provides strategiesand recommendations to improve highway management level of enterprises and economicbenefits.This paper begins with a brief introduction to the basic theoretical concepts of budgetmanagement, including the definition, content and budget management functions. And, onthat basis, with a focus on the highway operation Enterprise budget management framework.Include Highway operation Enterprise budget management system, organization system andsupporting systems and processes of the four elements.Secondly, to analysis the current situation of budget management of Highway operationenterprises, pointed out that in recent years, with the highway construction, highway operationenterprises larger than the amount of funding, resulting in a different degree of individualdepartments of the balance of payments situation. The excessive debt burden of individualenterprises, capital shortage problems are very serious. Second, the cost grows faster thanrevenue growth. Enterprises there have been losses in a row. And then, for Highway operationenterprise in the budgetary problems in management, from four areas of management bestpractice Enterprise budget management mode of highway design including concept design,target design, organization design, and mechanism design.Finally, stress that we need to be realistic, the special body under the highway industry,analysis, research on these subjects, with the practical implementation of the program budgetmodel. Countermeasures and suggestions on budget management of Highway operationenterprises were implemented. Budget quota of industry standards were explored, including the establishment of "Four in One" budget control network and budget evaluation system, andso on. Designed to better protect the smooth progress of the budget management of Highwayoperation enterprises, optimize the allocation of corporate resources, and promote thedevelopment of enterprises.