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高速公路服务区在分布地域、车流客流、经营模式、内外部环境等方面的巨大差异,形成其“个性化强”的特征。而这一特征也决定了其经营预算不同于一般的公司预算,无法适用于普遍性的预算方法和规范化的编制流程。结合服务区经营预算编制实践,探寻其内在的管理规律是本文的出发点和立脚点。文章在分析高速公路服务区经营预算含义、回顾高速公路服务区经营预算编制实践的基础上,提出了包括关注外部政策环境变化、对服务区实施精细分类、首先确定经营模式、经济效益和社会效益合理兼顾、健全预算管理层级机构等思路,对研究高速公路服务区经营预算具有借鉴意义。
Expressway service area in the distribution of geographical distribution, traffic flow, business model, internal and external environment, the huge differences between the formation of its “personality strong ” characteristics. And this characteristic also determines its operating budget is different from the general corporate budget, can not be applied to the general budget method and the standardization of the preparation process. Combining with the practice of service budget management in service area to explore its inherent management rules is the starting point and the starting point of this article. Based on the analysis of the operating budget of expressway service area and the practice of compiling the operating budget of expressway service area, the article puts forward some suggestions on how to make a careful classification of service area by focusing on the changes of external environment, first of all, to determine the operation mode, economic benefit and social benefit Reasonable consideration, improve the budget management agencies and other ideas, the study of highway service area budget has reference.