A Research On Comprehensive Budget Managerment Of Expressway Industry Based On BOT Mode

In the process of rapid development of expressway industry, BOT operation mode is gradually introduced into the construction of highway industry to get promotion. However, there are many problems such as the lack of scientific and rational, comprehensive budget management, budget evaluation and incentive seriously lagging behind and lack of experience, and in order to effectively overcome these drawbacks, it is necessary to focus on how to effectively implement comprehensive budget management in order to improve the efficiency and effectiveness of the BOT mode of highway project management in BOT mode.Firstly, this paper introduces the theory of target management, resource allocation, control theory, motivation theory as the basic starting point, and the research on how to build and improve the comprehensive budget management system of BOT model highway project. Then, reveal the problems of the BOT model in the process of carrying out the comprehensive budget management, and analyze the causes of the problems. At last, the countermeasures and suggestions on how to implement the comprehensive budget management in BOT mode of highway project are put forward.The authors of this paper believe that the BOT model of the highway project should be built up "under the leadership of the board of directors of the comprehensive budget management committee- a comprehensive budget preparation committee- the budget responsibility unit"Three level budget management mechanism; choose" budget for the combination of top-down and bottom-up "; budgeting method for different budgetary items supplemented by budgeting and other uses of the zero base budget method; by monitoring the implementation of payment control, budget control, budget budget tracking monitoring information feedback control, budget control and audit people, information system, three-in-one to achieve budget; difference analysis in the implementation of the budget on the use of factor analysis method and ratio analysis method to more effectively explore the causes of the differences in budget execution; evaluation index set by combining qualitative and quantitative, and resolutely implement the budget punishment. Finally, the overall budget management of the project implementation of the comprehensive budget management case, put forward a comprehensive budget management of some optimization suggestions, in order to balance the highway project comprehensive budget management decision-making.