Research On The Overall Budget Management Problem And Optimization Of Y Expressway Company

The rapid construction of expressways has promoted the sustained and healthy development of China’s economy and society.However,the current toll revenue of operating expressway companies is very hard to control because of the limitation of the number of vehicles and the level of economic development.Hence,the gap of revenue and expenditure is constantly widening.Strengthening comprehensive budget management has gradually become an important way to strengthen expressway companies cost management and improve economic efficiency.At the same time,the comprehensive budget management problems of expressway companies have gradually become more and more prominent and are hindering the realization of strategic goals of expressway companies.In this context,the thesis takes Y Expressway Company,which is transforming from an administrative institution into an enterprise,as a case study to analyze the problems existing in the comprehensive budget management.Based on the related concepts and basic theories,this thesis analyzes the budget foundation,budget preparation,budget implementation,budget adjustment,budget variance analysis and budget performance evaluation processes and finally puts forward suggestions to solve these problems.This thesis consists of six parts:Firstly,it gives an introduction about the research background,research significance,domestic and foreign literature reviews,and research content and innovative views.Secondly,it introduces the concept and theoretical basis of comprehensive budget management.Thirdly,it describes the status quo of Y Expressway Company.Fourthly,it points out the problems of Y Expressway Company in six aspects.Fifthly,it proposes the optimization suggestions for Y Expressway Company.At last,it raises conclusion and prospect of this thesis.The innovation point of this thesis is basing on the actual situation and particularity of Y Expressway Company,which transforms from an administrative institution,to put forward the effective countermeasures and suggestions to optimize the comprehensive budget management of the company.