Research On Highway Listed Company Cost Control

Since the first highway was opened and 20 years of rapid development, China has basically formed arterial highway networks that put the expressway as skeleton, which can meet the development of the national economy and the people’s living needs on the whole. However, with the increase of expressway operation period and the growth of the traffic and the highway operation pressure is becoming bigger, the listing corporation’s cost expenditure is also rising. In this context, research on the control problems of freeway listing corporation cost, analysis on the operating performance, cost and control measures, the establishment of guarantee system of Expressway listing corporation cost control and these have important effect on sustainable development and efficient operation of expressway listing corporation.First, summary the huge achievements of the highway’s booming development and the pressure and difficulty in the highway’s operation and management. Research on the related literature at home and abroad and systematic summary of highway cost control theory, which can lay the theoretical foundation for this research.In addition, this paper censuses four consecutive financial reports from 2010 to 2013, which are from 19 listing corporations in our country. It analyses the operating results of expressway listing corporation in accounting data and financial indicators and focus on the profitability of enterprises, and analysis the factors of operating costs and the corresponding proportions, especially the special project on enterprise, road maintenance and toll collection. The paper takes the corresponding cost control measures, which strictly control operating costs, taxes, additional administrative expenses and financial expenses.Last, the paper constructs the security system of expressway listing corporation cost control. In order to control operating costs effectively and improve economic efficiency. It strengthens the enterprise’s internal environment, risk assessment, information and communication, internal supervision and establishes a sound internal control system.