Research On Comprehensive Budget Management Over Expressway Corporations

Beyond all doubts, the comprehensive budget management is an integral part of modernized ]business management. The level of budget management restraint the improvement of overall management level directly. And its critical function is embodied in realizing the organization and coordination for production and management based on conducting the whole process of budget management, such as control, execution, analysis, and performance evaluation, etc. On the other hand, it also drives the enterprise to keep enhancing its own power to become bigger and stronger by setting the short-term goals, and planing the long-term development strategy.The highway enterprise is a kind of monopoly enterprise emerged by established road toll operation, which has the tolling year. Its production and management has own characteristics. For example, the growth levels of income has been affected greatly by objective factors, daily expenditure has nothing to do with the change of income growth, but it can be measurable, and huge number of affiliated budget agencies with similar expenditure items, and so on. In this article, the writer will take the budget management of S highway as case analysis, and introduce the relevant background and situations about that. According to the specific implementations, this article will focus on analyze the issues which happened in the implementation process of S highway. In addition, it will sort all issues out through budget knowledge, whole processes design related to budget and the implementation of budget informatization. Finally, this article will try to conclude the issues discussed about, summarizing the writer’s opinion and coming up with the solving ideas.The highway enterprise is growing up. As an emerging enterprise, it is not sufficiently mature in management. So that, there exists so many problems about budget management, which are needed to improve. Such as, low consciousness to budget, and vulnerabilities existing in process design, and slow informatization process. Aimed at the deficiencies of overall budget management implemented by S highway, the writer will try to discuss the optimization measures carefully for overall budget management of S highway, based on improving budget conscious, perfecting regulations, strengthening the strategic guidance, establishing the norm management system, driving the information construction and consolidating the execution of permanence evaluation. The main aim of this article is to make contribution to the improvement of overall budget management for highway enterprise.