Optimization Study On The Total Budget Management Of Henan Expressway Maintenance Company

In 2004,MOF P.R.China promote the construction of a comprehensive management accounting system guidance,in-depth promote the strategy of accounting across the country,As an important tool for enterprise management,establish and improve the total budget management system has become a trend and the main line of developing management accounting.With the Economic development,traffic development in the first.At present,the network of "five vertical and seven horizontal" highway in Henan Province has been basically improved.The climax of the construction of the highway has basically ended.The highway has entered into the maintenance and development period.Henan Province has actively promoted the reform and management system of expressway construction and promoted the coordinated development of construction and maintenance.The concept of road maintenance and management gradually changed from "rebuilding lightly" to "keeping control",which greatly improved the importance and responsibility of conservation work.In the context of strengthening the conservation and management work,the company standardized,fine management must keep up with the rhythm,and gradually establish and improve the company's actual management system and approach to the management work to do fine,fine,really fine,Management of the road.Optimize and improve the total budget management to become the current highway maintenance companies need to be standardized to solve the management problem.This paper is base on the theory and practical of total budget management both at home and abroad,analyze the current comprehensive budget management of Henan expressway maintenance company,resolve the lack of strategic orientation,the lack of budget control,the lack of budget assessment mechanism,not only provide a reliable support for management and development of Henan expressway maintenance company on the total budget management which is optimized,but also provide important reference and help for expressway maintenance industry to promote the system of total budget management.